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        <BusinessNameLine1Txt>ECA LLP</BusinessNameLine1Txt>
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        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>HAWAII INDEPENDENT AUTOMOBILE DEALERS</BusinessNameLine1Txt>
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      </BusinessName>
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      <PhoneNum>8087211956</PhoneNum>
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        <AddressLine1Txt>1001 AHUA ST</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96819</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>JOHN CAUDELL</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8088956224</PhoneNum>
      <SignatureDt>2024-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROSS T KAWANO</PreparerPersonNm>
      <PTIN>P00096910</PTIN>
      <PhoneNum>8085334244</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
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      <InvestmentIncomeAmt>386</InvestmentIncomeAmt>
      <TotalRevenueAmt>3791</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>1620</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>513</FeesAndOtherPymtToIndCntrctAmt>
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      <TotalExpensesAmt>5263</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1472</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>93783</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>92312</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>0</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>OFFER A LARGE SELECTION OF QUALITY PRODUCTS AT DISCOUNTED MAINLAND PRICES AND SAVE CUSTOMERS THE HIGH SHIPPING COSTS AND LONG WAITS FOR DELIVERY. THIS IS DONE BY VOLUME BUYING AND EXCLUSIVE DISTRIBUTOR RELATIONSHIPS WITH SEVERAL WHOLESALERS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OFFER A LARGE SELECTION OF QUALITY PRODUCTS AT DISCOUNTED MAINLAND PRICES AND SAVE CUSTOMERS THE HIGH SHIPPING COSTS AND LONG WAITS FOR DELIVERY. THIS IS DONE BY VOLUME BUYING AND EXCLUSIVE DISTRIBUTOR RELATIONSHIPS WITH SEVERAL WHOLESALERS.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>CHRIS SNIPES</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICK OTANI</PersonNm>
        <TitleTxt>SECRETARY/DIRECTOR</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
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          <BusinessNameLine1Txt>JOHN CAUDELL</BusinessNameLine1Txt>
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          <AddressLine1Txt>75-5721 KUAKINI HIGHWAY</AddressLine1Txt>
          <CityNm>KAILUAKONA</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96740</ZIPCd>
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        <PhoneNum>8088956224</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 386.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES</FormAndLineReferenceDesc>
        <ExplanationTxt>AFFILIATE NAME: NATIONAL INDEPENDENT AUTOMOBILE DEALER'S ASSOCIATIO. AFFILIATE ADDRESS: 4621 S COOPER STREET, STE. 131-524 ARLINGTON, TX 76017. PURPOSE OF PAYMENT: NATIONAL DUES. AMOUNT OF PAYMENT: 1,620.</ExplanationTxt>
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