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    <ReturnTs>2024-04-18T17:07:08-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990271743</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HUI O KUAPA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HUIO</BusinessNameControlTxt>
      <PhoneNum>8085518671</PhoneNum>
      <USAddress>
        <AddressLine1Txt>99205 Kamehameha HWY</AddressLine1Txt>
        <CityNm>Kaunakakai</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96748</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Joe Farber</PersonNm>
      <PersonTitleTxt>Project Manager</PersonTitleTxt>
      <PhoneNum>8085518671</PhoneNum>
      <SignatureDt>2024-04-12</SignatureDt>
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      <PersonFullName>
        <PersonFirstNm>Joe</PersonFirstNm>
        <PersonLastNm>Farber</PersonLastNm>
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      <SSN>999009999</SSN>
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        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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      <WebsiteAddressTxt>https://huiokuapa.org</WebsiteAddressTxt>
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      <GrossReceiptsAmt>79953</GrossReceiptsAmt>
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      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">1323</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>850</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>473</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>2803</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2011</CostOfGoodsSoldAmt>
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      <NetAssetsOrFundBalancesEOYAmt>39741</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
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        <EOYAmt>36508</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>3233</EOYAmt>
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        <EOYAmt>39741</EOYAmt>
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        <BOYAmt>28390</BOYAmt>
        <EOYAmt>39741</EOYAmt>
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      <PrimaryExemptPurposeTxt>WE EDUCATE COMMUNITIES ABOUT NATIVE HAWAIIAN RESOURCE MGMT AND FOOD SECURITY THROUGH THE RESTORATION AND MAINTENANCE OF HISTORIC, ANCIENT, AND CULTURALLY SIGNIFICANT ROCK WALLED FISHPOND AND ROCK LINED TERRACED WETLAND FARM PLOTS GROWING TARO, AND GARDENS. WE HOST OVER 1,000 PEOPLE A YEAR INCL MOLOKAI K-12 STUDENTS. WE SHARE THE FOOD THAT WE PRODUCE WITH THE COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Ohalahala Loko Ia (fishpond) Restoration. We restored about 160 feet of the 450 ft long wall in 2023. We have conducted 8 workdays in the fishpond which are open to the public. We have Cleared 1 acre of ancient terraced wetland plots and gardens and replanted them in traditional crops. We have hosted about 1,000 community members to visit or work on the fishpond and gardens which includes most of the islands K-12 students, through field trips. We provided over 200 meals to our visitors, most all of it sourced from our garden, surrounding lands and fishpond. Last year we distributed to the community at no charge 450 pounds 100 lbs. papaya, 200 lbs. bananas, 150 lbs. of citrus, garden vegetables and herbs.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>29015</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>11810</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>KUPUNA (ESTEEMED ELDERS) PORTRAIT PROJECT. WE COMMISSIONED PORTRAITS PAINTED OF 14 ELDERS ON MOLOKAI SO THEIR STORIES AND KNOWLEDGE, PRIMARILY CENTERED AROUND GROWING FOOD AND CARING FOR THE LAND, WOULD BE IMMORTALIZED AND PASSED ON TO FUTURE GENERATIONS. WE HELD A BANQUET AND PORTRAIT UNVEILING EVENT IN THEIR HONOR AND CONDUCTED SCHOOL EVENTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>15000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>12823</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WE CREATED A HIP HOP ALBUM "HOOKUPU" GROUNDED IN HAWAIIAN HISTORY AND CULTURE AND PRODUCED AN ACCOMPANYING TEACHERS GUIDE. WE CREATED TWO MUSIC VIDEOS AND HAVE PERFORMED THE ALBUM LIVE AT COMMUNITY EVENTS. THE ALBUM IS AVAILABLE ON MAJOR STREAMING PLATFORMS (APPLE AND SPOTIFY). IN JULY 2023 THE ALBUM WON BEST HIPHOP ALBUM OF THE YEAR AT THE ANNUAL NA HOKU HANOHANO AWARDS (HAWAIIAN GRAMMYS).</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6812</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>18288</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GENERAL AND ADMINISTRATIVE EXPENSES INCLUDING Office and Video Equipment, $3,046.45; Accounting Subscription (QUICKBOOKS) $1,940.60; Insurance, Banking fee, licenses, taxes $1,232.97; Internet registration and hosting, $467.18; General Social media and Video $400.00; Travel $394.24; Personnel costs Management, Administration and Grant Writing $16,570.00. Total $24,052.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>25000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>24052</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>66973</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Guy Hanohano Naehu</PersonNm>
        <TitleTxt>Board President, Program Field Specialist (Kiai)</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>19</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4610</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tanya Maile Naehu</PersonNm>
        <TitleTxt>Board Vice President, Program Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>19</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>8180</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Joseph Farber</PersonNm>
        <TitleTxt>Administrator, Board Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>19</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>8750</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sebastian Kahale Ramos</PersonNm>
        <TitleTxt>Independent Contractor, Video, film and music producer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>5720</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sonja Angst</PersonNm>
        <TitleTxt>Independent Contractor, Web Master, social media</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4850</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
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      <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>
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      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Joseph Farber</PersonNm>
        <USAddress>
          <AddressLine1Txt>99205 Kamehameha HWY</AddressLine1Txt>
          <CityNm>Kaunakakai</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96748</ZIPCd>
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        <PhoneNum>8085518671</PhoneNum>
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      <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>
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        <CurrentTaxYearMinus3YearsAmt>62</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>818</CurrentTaxYearAmt>
        <TotalAmt>943</TotalAmt>
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      <TotalSupportAmt>450341</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>818</GrossReceiptsRltdActivitiesAmt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part II, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>interest, sale of organization merchandise, ie, hats and t-shirts.</ExplanationTxt>
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    <IRS990ScheduleO documentId="R000003" softwareId="22015720" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>FOOD $422, TEACHERS GUIDE PACKET $1,700, BANQUET EXPENSE $2,073, PRINTING $1,148, GENERAL ADMIN EXP $6,615, ALBUM RELEASE EVENT $1,223 , 2X MUSIC VIDEO, WEBSITE $1,961, WEBSITE SOCIAL MEDIA MANAGEMENT $2,065.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Remaining merchandise for sale inventory (hats, t-shirts, rash guards) $3,233</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Remaining merchandise for sale inventory (hats, t-shirts, rash guards) $3,233</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>No Liabilites</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000004" softwareId="22015720" softwareVersionNum="v1.00">
      <ExplanationTxt>I, Joseph Farber, submitted a 990-EZ for the 2022 year with the exact same information as provided here via US mail on May 15, 2023. At the time I was not aware that the IRS no longer accepted mailed-in 990EZ. My Apologies.</ExplanationTxt>
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