﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-11T18:08:50-08:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>912183089</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NATALIE J IWASA CPA INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1331 LUNALILO HOME ROAD</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96825</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>873512523</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Hoakeolapono Trades Academy</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>and Institute</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>HOAK</BusinessNameControlTxt>
      <PhoneNum>8086524208</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3-2600 Kaumualii Hwy Ste 1300 349</AddressLine1Txt>
        <CityNm>Lihue</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96766</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Lucianne Pukahi-Viernes</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2025-11-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Natalie Iwasa CPA CFE</PreparerPersonNm>
      <PTIN>P00846083</PTIN>
      <PhoneNum>8083953233</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <PrincipalOfficerNm>Lawaia Naihe</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO Box 475</AddressLine1Txt>
        <CityNm>Anahola</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96703</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>561850</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>https://www.hoakeolapono.org/</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2021</FormationYr>
      <LegalDomicileStateCd>HI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Our mission is to cultivate Hawaii's workforce. We offer workforce development, career training, and building and construction education for Native Hawaiians, and Asian/Pacific Islanders.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>6</TotalEmployeeCnt>
      <TotalVolunteersCnt>1</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>124737</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>214409</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>348060</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>347121</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>207</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>4</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>113</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>472801</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>561850</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>122857</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>174514</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>2355</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>359982</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>376121</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>482839</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>550635</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-10038</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>11215</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>96193</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>113028</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>11543</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>17163</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>84650</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>95865</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>Our mission is to cultivate Hawaii's workforce. We offer workforce development, career training, and building and construction education for Native Hawaiians, and Asian/Pacific Islanders.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>404198</ExpenseAmt>
      <Desc>Ho'akeolapono Trades Academy and Institute has successfully conducted three programs: internship, high school, and Nawahine programs. The internship program has generated over $600,000 through building projects and has provided 12 interns with full-time careers in the construction industry. The Nawahine and high school programs had a 100% class proficiency completion rate. We have expanded our reach to Kekaha, with a partnership with Ke Kula Niihau o Kekaha. Our programs provided 42 individuals with training, tools, safety equipment, uniforms, and computers.2024 Projects:We have completed construction projects for Foundation Systems Hawaii, LaddConstruction Inc, Nakazawa Construction Inc, Bonzai Designs and Builders Inc, andmultiple home and office renovations.Our most significant project was for Bonsai Designs and Builders Inc. This eight-month project generated $200,000 to renovate a 3,500-square-foot single-family home. This project was noteworthy because of the considerable damage to the existing property and because it was our highest-grossing project. We began the project by demoing the entire two-story house, then started construction on the framing and roof. We finished with drywall, finish work, and painting.Program activity Objectives:In 2024, our primary objective was to propel the growth of our program and bolster the workforce on Kauai. This strategic endeavor aligns with our long-term vision ofestablishing a construction-focused high school within our community. By fostering arobust construction education program, we aim to equip our students with the necessary skills and knowledge to excel in this vital industry. This initiative not only addresses the immediate needs of our local workforce but also lays the groundwork for a sustainable and prosperous future for Kauai.Within the year 2024, the organization has sustained its previous achievements through the establishment of various collaborations, the acquisition of grant funding, the execution of several land lease agreements, and the expansion of educational opportunities in the western region of Kaua'i. The organization has effectively provided training, resources, and education to thirty-six Native Hawaiian individuals through its three distinct programs.Our unwavering commitment to this goal ensures that our students will have access tohands-on training, industry-standard equipment, and mentorship opportunities fromexperienced professionals. Through this high school, we aspire to shape the nextgeneration of construction leaders and innovators, ensuring that Kauai's construction industry remains competitive and thriving for years to come.2024 Partnerships:We have partnered with the Mochary Foundation 2008, Zen State of Mind LLC, OHA,DHHL, KKOA, Bonsai Design &amp; Builders LLC, Ladd Construction Inc., NakazawaConstruction Inc, and Foundation Systems Hawaii LLC. These partnerships have addedvalue to all aspects of Hoakeolapono, and the steady income stream allows our continued growth.Publications:Ka Wai Ola: Published July 2024. Building the Lahui Describes the programs impact of projects for kupuna and the overall community.Podcast: Talking Growth: July 2024. How hope is created from opportunity (with Lawai'a Naihe)</Desc>
      <TotalProgramServiceExpensesAmt>404198</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="IRS990ScheduleA">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="IRS990ScheduleB">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="IRS990ScheduleD">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="IRS990ScheduleD">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="IRS990ScheduleD">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="IRS990ScheduleD">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="IRSScheduleD">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="IRS990ScheduleD">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="IRS990ScheduleD">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="IRS990ScheduleL">false</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="IRS990ScheduleL">true</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="IRS990ScheduleL">false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="IRS990ScheduleL">false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="IRS990ScheduleL">false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd referenceDocumentId="IRSScheduleL">false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>19</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>6</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <Form8282FiledCnt>0</Form8282FiledCnt>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <OtherInd>X</OtherInd>
      <BooksInCareOfDetail>
        <PersonNm>Terri Russell</PersonNm>
        <PhoneNum>8086524208</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO Box 475</AddressLine1Txt>
          <CityNm>Anahola</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96703</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>Lawaia Naihe</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>43000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Lucianne Pukahi-Viernes</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Jason Yoshida</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Derrick Adams</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Lynn Lardizabal</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Kalani Flores</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>3.50</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Clause Bollman</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>3.50</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>43000</TotalReportableCompFromOrgAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>152791</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>61618</AllOtherContributionsAmt>
      <NoncashContributionsAmt>7000</NoncashContributionsAmt>
      <TotalContributionsAmt>214409</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Renovation &amp; training job</Desc>
        <BusinessCd>230000</BusinessCd>
        <TotalRevenueColumnAmt>347121</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>347121</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>347121</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>207</TotalRevenueColumnAmt>
        <ExclusionAmt>207</ExclusionAmt>
      </InvestmentIncomeGrp>
      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </RoyaltiesRevenueGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetRentalIncomeOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetGainOrLossInvestmentsGrp>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeFromGamingGrp>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>Credit card loyalty payment</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>4</TotalRevenueColumnAmt>
        <ExclusionAmt>4</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>Other revenue</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>109</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>109</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>113</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>561850</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>347230</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>211</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>44565</TotalAmt>
        <ProgramServicesAmt>40890</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3565</ManagementAndGeneralAmt>
        <FundraisingAmt>110</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>109898</TotalAmt>
        <ProgramServicesAmt>67949</ProgramServicesAmt>
        <ManagementAndGeneralAmt>41949</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>0</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>20051</TotalAmt>
        <ProgramServicesAmt>14854</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5185</ManagementAndGeneralAmt>
        <FundraisingAmt>12</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>3657</TotalAmt>
        <ManagementAndGeneralAmt>3657</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>15129</TotalAmt>
        <ManagementAndGeneralAmt>15129</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>214373</TotalAmt>
        <ProgramServicesAmt>187374</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24999</ManagementAndGeneralAmt>
        <FundraisingAmt>2000</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>5403</TotalAmt>
        <ManagementAndGeneralAmt>5403</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>8924</TotalAmt>
        <ProgramServicesAmt>654</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8270</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>131</TotalAmt>
        <ProgramServicesAmt>131</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>1428</TotalAmt>
        <ProgramServicesAmt>1140</ProgramServicesAmt>
        <ManagementAndGeneralAmt>288</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>6197</TotalAmt>
        <ManagementAndGeneralAmt>6197</ManagementAndGeneralAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>2351</TotalAmt>
        <ProgramServicesAmt>1140</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1211</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>18</TotalAmt>
        <ManagementAndGeneralAmt>18</ManagementAndGeneralAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>18275</TotalAmt>
        <ProgramServicesAmt>12645</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5401</ManagementAndGeneralAmt>
        <FundraisingAmt>229</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>2676</TotalAmt>
        <ProgramServicesAmt>672</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2003</ManagementAndGeneralAmt>
        <FundraisingAmt>1</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Job supplies</Desc>
        <TotalAmt>29013</TotalAmt>
        <ProgramServicesAmt>28882</ProgramServicesAmt>
        <ManagementAndGeneralAmt>131</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Tools and equipment</Desc>
        <TotalAmt>21579</TotalAmt>
        <ProgramServicesAmt>21288</ProgramServicesAmt>
        <ManagementAndGeneralAmt>291</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>General excise taxes</Desc>
        <TotalAmt>16050</TotalAmt>
        <ProgramServicesAmt>16050</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Meals</Desc>
        <TotalAmt>7628</TotalAmt>
        <ProgramServicesAmt>1447</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6181</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>23289</TotalAmt>
        <ProgramServicesAmt>9082</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14204</ManagementAndGeneralAmt>
        <FundraisingAmt>3</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>550635</TotalAmt>
        <ProgramServicesAmt>404198</ProgramServicesAmt>
        <ManagementAndGeneralAmt>144082</ManagementAndGeneralAmt>
        <FundraisingAmt>2355</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>6837</BOYAmt>
        <EOYAmt>26386</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <EOYAmt>0</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <EOYAmt>0</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>9577</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>3075</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <EOYAmt>0</EOYAmt>
      </RcvblFromDisqualifiedPrsnGrp>
      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>0</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <InventoriesForSaleOrUseGrp>
        <EOYAmt>0</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>2230</BOYAmt>
        <EOYAmt>770</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>107569</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>35347</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>61904</BOYAmt>
        <EOYAmt>72222</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <InvestmentsProgramRelatedGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <IntangibleAssetsGrp>
        <BOYAmt>4305</BOYAmt>
        <EOYAmt>2145</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>11340</BOYAmt>
        <EOYAmt>8430</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>96193</BOYAmt>
        <EOYAmt>113028</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>11543</BOYAmt>
        <EOYAmt>17163</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>11543</BOYAmt>
        <EOYAmt>17163</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>53778</BOYAmt>
        <EOYAmt>-2186</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>30872</BOYAmt>
        <EOYAmt>98051</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>84650</BOYAmt>
        <EOYAmt>95865</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>96193</BOYAmt>
        <EOYAmt>113028</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>11215</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="24020490" softwareVersionNum="2024v5.2">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus2YearsAmt>144304</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>124737</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>214409</CurrentTaxYearAmt>
        <TotalAmt>483450</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus2YearsAmt>144304</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>124737</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>214409</CurrentTaxYearAmt>
        <TotalAmt>483450</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>385273</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>98177</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>10</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>207</CurrentTaxYearAmt>
        <TotalAmt>217</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>4</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>113</CurrentTaxYearAmt>
        <TotalAmt>117</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>483784</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>518313</GrossReceiptsRltdActivitiesAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="24020490" softwareVersionNum="2024v5.2">
      <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>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="24020490" softwareVersionNum="2024v5.2">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>97192</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>32552</DepreciationAmt>
        <BookValueAmt>64640</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>10377</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2795</DepreciationAmt>
        <BookValueAmt>7582</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>72222</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>Construction in progress</Desc>
        <BookValueAmt>7500</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Tax refunds receivable</Desc>
        <BookValueAmt>930</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>8430</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="IRS990ScheduleL" softwareId="24020490" softwareVersionNum="2024v5.2">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>Lawaia Naihe</PersonNm>
        <RelationshipWithOrgTxt>Director</RelationshipWithOrgTxt>
        <LoanPurposeTxt>Cash flow</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>13367</OriginalPrincipalAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>Lawaia Naihe</PersonNm>
        <RelationshipWithOrgTxt>Exec. Dir.</RelationshipWithOrgTxt>
        <LoanPurposeTxt>Overpmt.</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>3075</OriginalPrincipalAmt>
        <BalanceDueAmt>3075</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>3075</TotalBalanceDueAmt>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>Kinohe Naihe</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>Daughter of ED</RelationshipDescriptionTxt>
        <TransactionAmt>16346</TransactionAmt>
        <TransactionDesc>Salary</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The draft Form 990 is submitted to its board of directors at least a week before the due date of the Form 990. Any changes or corrections are given to the CPA. The Form 990 then is filed after approval by the president or treasurer.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>3.2 Determining Whether a Conflict of Interest ExistsAfter disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.3.3 Procedures for Addressing the Conflict of Interest(a) An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.(b) The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement.(c) After exercising due diligence, the governing board or committee shall determine whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest.(d) If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.3.4 Violations of the Conflicts of Interest Policy(a) If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose.(b) If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The board compared salaries of other similarly-sized nonprofit organizations on Kauai in order to set the executive director's salary.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Copies of the Organization's 990s and 1023 may be requested via email, lawaianaihe@hoakeolapono.org, or by mail, 3-2600 Kaumualii HWY, STE 1300 #425, Lihue HI. 96766.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Other documents such as board minutes may also be requested. Once the website is complete, individuals can view board minutes and other documents from the governing board portal.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>