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    <ReturnTs>2026-07-16T18:30:02Z</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>KEOPU WATER ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KEOP</BusinessNameControlTxt>
      <PhoneNum>0000000000</PhoneNum>
      <USAddress>
        <AddressLine1Txt>75-1106 BOXA1 KEOPU MAUKA DRIVE</AddressLine1Txt>
        <CityNm>HOLUALOA</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96725</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Greg Devito</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>6178340279</PhoneNum>
      <SignatureDt>2026-07-16</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ProgramServiceRevenueAmt>102287</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>25100</MembershipDuesAmt>
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      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
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      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
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      <OtherExpensesTotalAmt>38236</OtherExpensesTotalAmt>
      <TotalExpensesAmt>88155</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>43233</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>372957</NetAssetsOrFundBalancesBOYAmt>
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      <NetAssetsOrFundBalancesEOYAmt>416190</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>306230</EOYAmt>
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      <LandAndBuildingsGrp>
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      <SumOfTotalLiabilitiesGrp>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>416190</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>Provides drinking water to a private 50 member community KWA is managed by a volunteer board of directors</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>NONE</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>NONE</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>NONE</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>none</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Greg Devito</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mary Morgan</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>16.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Gail Dawrs</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Myfanwy Brunner</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedOnOrganizationMgrAmt>12</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>12</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Mary Morgan</PersonNm>
        <USAddress>
          <AddressLine1Txt>75-1106 BOXA1 KEOPU MAUKA DRIVE</AddressLine1Txt>
          <CityNm>HOLUALOA</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>96725</ZIPCd>
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        <PhoneNum>6178340279</PhoneNum>
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      <ForeignOfficeInd>
                            false
                        </ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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      <FiledScheduleAInd>false</FiledScheduleAInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>water quality eng 24432insurance 4804 depreciation 6483 total 35719</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>account receivables net 31108 Fixed assets net 76325 total 107433</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>payables 90</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Checkbox</FormAndLineReferenceDesc>
        <ExplanationTxt>none</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IV, Checkbox</FormAndLineReferenceDesc>
        <ExplanationTxt>none</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="RCE001">
      <ExplanationTxt>Form 8868 filed and accepted</ExplanationTxt>
    </ReasonableCauseExplanation>
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