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    <ReturnTs>2025-04-11T16:54:52-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990257946</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WILLIAM M BILL ISHIDA ENDOWMENT TR</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WILL</BusinessNameControlTxt>
      <PhoneNum>8088957953</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3270 Kaohinani Drive</AddressLine1Txt>
        <CityNm>Honolulu</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96817</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Daren Katayama</PersonNm>
      <PersonTitleTxt>Accountant</PersonTitleTxt>
      <PhoneNum>8088957953</PhoneNum>
      <SignatureDt>2025-04-11</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2022</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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      <GrossReceiptsAmt>1918</GrossReceiptsAmt>
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      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>1918</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
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      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>1918</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>2000</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
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      <TotalExpensesAmt>2000</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-82</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>100923</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>100841</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>100923</BOYAmt>
        <EOYAmt>100841</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>100923</BOYAmt>
        <EOYAmt>100841</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>100923</BOYAmt>
        <EOYAmt>100841</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The organization's activities directly furthers the exempt purposes of the supported organization, Life Water Church, by providing monies for the support, education, and welfare of the associate pastors and for the general church purposes.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Contributed $2,000 to the Life Water Church for the support, education, and welfare of the associate pastors and for general church purposes</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lincoln J Ishida</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dale Suezaki</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <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>
        <PersonNm>Lincoln J Ishida</PersonNm>
        <USAddress>
          <AddressLine1Txt>3270 Kaohinani Drive</AddressLine1Txt>
          <CityNm>Honolulu</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96817</ZIPCd>
        </USAddress>
        <PhoneNum>8086008026</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
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      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
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        <SupportedOrganizationName>
          <BusinessNameLine1Txt>Life Water Church</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>990194502</EIN>
        <OrganizationTypeCd>1</OrganizationTypeCd>
        <GoverningDocumentListedInd>1</GoverningDocumentListedInd>
        <SupportAmt>2000</SupportAmt>
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      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>2000</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
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        <PaymentSubstantialContribtrInd>0</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>0</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>0</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>0</DisqualifiedPrsnControllIntInd>
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        <ExcessBusinessHoldingsRulesInd>0</ExcessBusinessHoldingsRulesInd>
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        <ContributionFamilyInd>0</ContributionFamilyInd>
        <Contribution35ControlledInd>0</Contribution35ControlledInd>
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      <Form990SchAType3SprtOrgAllGrp>
        <TimelyProvidedDocumentsInd>1</TimelyProvidedDocumentsInd>
        <OfficersCloseRelationshipInd>0</OfficersCloseRelationshipInd>
        <SupportedOrgVoiceInvestmentInd>1</SupportedOrgVoiceInvestmentInd>
      </Form990SchAType3SprtOrgAllGrp>
      <Form990SchAType3FuncIntGrp>
        <ActivitiesTestInd>X</ActivitiesTestInd>
        <ActivitiesFurtherExemptPrpsInd>1</ActivitiesFurtherExemptPrpsInd>
        <ActivitiesEngagedOrgInvlmntInd>1</ActivitiesEngagedOrgInvlmntInd>
      </Form990SchAType3FuncIntGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section D, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Life Water Church is the organization's sole supported organization. Trustees of the organization are members of the supported organization and the supported organization controls the organization through the trustees.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section D, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Life Water Church is the organization's sole supported organization. Trustees of the organization are members of the supported organization and the supported organization controls the organization through the trustees.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section E, Line 2a</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization's activities directly furthers the exempt purposes of the supported organization (Life Water Church) by providing monies for the support, education, and welfare of the associate pastors and for the general church purposes. The organization is responsive to the supported organization since the trustees are members of the supported organization and the supported organization controls the organization through the trustees. The organization's activities constitute substantially all of its activities as all distributions go to the supported organization for the purposes stated above.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section E, Line 2b</FormAndLineReferenceDesc>
        <ExplanationTxt>The supported organization would have engaged in these activities, but for the organization's involvement, which are to provide funds to support, educate, and provide for the welfare of the associate pastors and the general church purposes.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Life Water Church, PO Box 600, Kealakekua, HI 96750 To provide support to the church and associate pastors Amount of Payment: $2,000.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <ExplanationTxt>The lack of staff delayed the preparation of the return, there is only one person who was managing the accounting and other duties. We were initially going to file a 990-N since we met the gross receipts test; however, there was a mix up in communication and filing the 990-N did not occur. The organization does meet the requirements for filing a 990-N and will do so for the upcoming filing period to prevent late filings. The organization does not have significant funds and late filing penalties could significantly affect the organization's ability to fulfill it's primary charitable purposes of supporting the Life Water Church. This is a very small organization with very little monies, $2000 or less, coming in and going out on an annual basis.</ExplanationTxt>
    </ReasonableCauseExplanation>
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