﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T19:43:16-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>990303190</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CARBONARO CPAS &amp; MANAGEMENT GROUP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1885 MAIN ST STE 408</AddressLine1Txt>
        <CityNm>WAILUKU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96793</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>470949681</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>E KUPAKU KA AINA - THE HAWAII LAND</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>RESTORATION INSTITUTE</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>EKUP</BusinessNameControlTxt>
      <PhoneNum>8082853947</PhoneNum>
      <USAddress>
        <AddressLine1Txt>224 AINAHOU PLACE</AddressLine1Txt>
        <CityNm>WAILUKU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96793</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JUENLEE BROWN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8082853947</PhoneNum>
      <SignatureDt>2024-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GRETCHEN KREMEYER</PreparerPersonNm>
      <PTIN>P00768528</PTIN>
      <PhoneNum>8082425002</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="RetDoc8">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>627151</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>420337</ContriRcvdRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>420337</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>48761</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>48761</OthEmplSlrsWgsDsbrsChrtblAmt>
        <PensionEmplBnftRevAndExpnssAmt>4039</PensionEmplBnftRevAndExpnssAmt>
        <PensionEmplBnftDsbrsChrtblAmt>4039</PensionEmplBnftDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc3">2638</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>2638</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc7">86280</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesDsbrsChrtblAmt>86280</OtherProfFeesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc4">1209</DeprecAndDpltnRevAndExpnssAmt>
        <OccupancyRevAndExpnssAmt>4000</OccupancyRevAndExpnssAmt>
        <OccupancyDsbrsChrtblAmt>4000</OccupancyDsbrsChrtblAmt>
        <TravConfMeetingRevAndExpnssAmt>4726</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>4726</TravConfMeetingDsbrsChrtblAmt>
        <PrintingAndPubRevAndExpnssAmt>31</PrintingAndPubRevAndExpnssAmt>
        <PrintingAndPubDsbrsChrtblAmt>31</PrintingAndPubDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc6">30579</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>30579</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>182263</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>181054</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>70330</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>70330</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>252593</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>251384</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>167744</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>458833</CashBOYAmt>
        <CashEOYAmt>627151</CashEOYAmt>
        <CashEOYFMVAmt>627151</CashEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>8466</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>5445</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>4230</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="RetDoc5">3021</LandEOYAmt>
        <TotalAssetsBOYAmt>463063</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>630172</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>627151</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>635</AccountsPayableBOYAmt>
        <TotalLiabilitiesBOYAmt>635</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>462428</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>630172</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>462428</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>630172</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>463063</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>630172</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>462428</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>167744</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>630172</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>630172</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>HI</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>true</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>EKUPAKUKAAINA.ORG</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>E KUPAKU KA AINA - THE HAWAII</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>LAND RESTORATION INSTITUTE</BusinessNameLine2Txt>
        </PersonsWithBooksName>
        <PhoneNum>8082853947</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>224 AINAHOU PLACE</AddressLine1Txt>
          <CityNm>WAILUKU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96793</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ANNA PALOMINO</PersonNm>
          <USAddress>
            <AddressLine1Txt>224 AINAHOU PLACE</AddressLine1Txt>
            <CityNm>WAILUKU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96793</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LYN SCOTT</PersonNm>
          <USAddress>
            <AddressLine1Txt>224 AINAHOU PLACE</AddressLine1Txt>
            <CityNm>WAILUKU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96793</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DEBBIE WARD</PersonNm>
          <USAddress>
            <AddressLine1Txt>224 AINAHOU PLACE</AddressLine1Txt>
            <CityNm>WAILUKU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96793</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JUENLEE BROWN</PersonNm>
          <USAddress>
            <AddressLine1Txt>224 AINAHOU PLACE</AddressLine1Txt>
            <CityNm>WAILUKU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96793</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>THE ORGANIZATION IS INVOLVED IN PROTECTING AND RECOVERING TRADITIONAL LANDSCAPES AND PLANT BIOCULTURAL DIVERSITY IN THE HAWAIIAN ISLANDS. THE OBJECTIVES INCLUDE RESTORING ECOLOGICAL AND ECONOMIC RESILIENCE AND COMMUNITY WELLBEING THROUGH THE RECOVERY OF TRADITIONAL CULTURAL LANDSCAPES AND HAWAIIAN CROP CULTIVAR DIVERSITY, TRADITIONAL AGRICULTURAL AND NATURAL RESOURCES MANAGEMENT PRACTICES, APPLIED RESEARCH, EDUCATION AND OUTREACH EFFORTS, INCLUDING THROUGH PARTNER ORGANIZATIONS.</Description1Txt>
        <Expenses1Amt>251384</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>542992</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>542992</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>542992</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>8145</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>534847</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>26742</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>251384</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>251384</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <QualifyingDistributionsAmt>251384</QualifyingDistributionsAmt>
        <RemainingDistriFromCorpusAmt>251384</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>251384</TotalCorpusAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <TotalAmt>0</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>251384</CurrentYearAmt>
          <Year1Amt>125990</Year1Amt>
          <Year2Amt>68450</Year2Amt>
          <Year3Amt>73150</Year3Amt>
          <TotalAmt>518974</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>251384</CurrentYearAmt>
          <Year1Amt>125990</Year1Amt>
          <Year2Amt>68450</Year2Amt>
          <Year3Amt>73150</Year3Amt>
          <TotalAmt>518974</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TotalAssetsGrp>
          <CurrentYearAmt>630172</CurrentYearAmt>
          <Year1Amt>463064</Year1Amt>
          <Year2Amt>505798</Year2Amt>
          <Year3Amt>428237</Year3Amt>
          <TotalAmt>2027271</TotalAmt>
        </TotalAssetsGrp>
        <TotalAssetsSect4942j3BiGrp>
          <CurrentYearAmt>630172</CurrentYearAmt>
          <Year1Amt>463064</Year1Amt>
          <Year2Amt>505798</Year2Amt>
          <Year3Amt>428237</Year3Amt>
          <TotalAmt>2027271</TotalAmt>
        </TotalAssetsSect4942j3BiGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MAUI NUI BOTANICAL GARDENS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 6040</AddressLine1Txt>
            <CityNm>KAHULUI</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96732</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>28330</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LYON ABORETUM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3860 MANOA ROAD</AddressLine1Txt>
            <CityNm>HONOLULU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96822</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>GOV</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>42000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>70330</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>HAWAII COMMUNITY FOUNDATION</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>827 FORT STREET MALL</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96813</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>400000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>HAWAII DEPARTMENT OF AGRICULTURE</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1428 S KING STREET</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96814</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>19242</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc3">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>2638</Amt>
        <DisbursementsCharitablePrpsAmt>2638</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc4">
      <DepreciationPropertyGrp>
        <PropertyDesc>IPAD &amp; ACCESSORIES</PropertyDesc>
        <AcquiredDt>2012-11-05</AcquiredDt>
        <CostOrOtherBasisAmt>971</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>971</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>10' STORAGE CONTAINER</PropertyDesc>
        <AcquiredDt>2021-01-07</AcquiredDt>
        <CostOrOtherBasisAmt>6909</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2679</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>1209</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MACRO LENS</PropertyDesc>
        <AcquiredDt>2011-12-23</AcquiredDt>
        <CostOrOtherBasisAmt>586</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>586</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc5">
      <LandEtcGrp>
        <CategoryOrItemTxt>EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8466</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5445</AccumulatedDepreciationAmt>
        <BookValueAmt>3021</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="RetDoc6">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EQUIPMENT RENTALS</Desc>
        <RevenueAndExpensesPerBooksAmt>3500</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3500</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MEALS</Desc>
        <RevenueAndExpensesPerBooksAmt>482</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>482</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>330</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>330</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BUSINESS REGISTRATION</Desc>
        <RevenueAndExpensesPerBooksAmt>23</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>23</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1708</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1708</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TRAINING AND EDUCATION</Desc>
        <RevenueAndExpensesPerBooksAmt>1095</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1095</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PROGRAM SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>8683</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>8683</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SOFTWARE</Desc>
        <RevenueAndExpensesPerBooksAmt>392</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>392</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>IRRIGATION</Desc>
        <RevenueAndExpensesPerBooksAmt>10950</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>10950</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>131</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>131</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>WEBSITE</Desc>
        <RevenueAndExpensesPerBooksAmt>3285</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3285</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc7">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>PROGRAM SUPPORT</CategoryTxt>
        <Amt>75000</Amt>
        <DisbursementsCharitablePrpsAmt>75000</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>TRANSLATOR</CategoryTxt>
        <Amt>2900</Amt>
        <DisbursementsCharitablePrpsAmt>2900</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>OUTSIDE SERVICES</CategoryTxt>
        <Amt>349</Amt>
        <DisbursementsCharitablePrpsAmt>349</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>GRANTWRITING</CategoryTxt>
        <Amt>1196</Amt>
        <DisbursementsCharitablePrpsAmt>1196</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>FIELD ASSISTANTS</CategoryTxt>
        <Amt>4235</Amt>
        <DisbursementsCharitablePrpsAmt>4235</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>ARCHIVIST</CategoryTxt>
        <Amt>2600</Amt>
        <DisbursementsCharitablePrpsAmt>2600</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
  </ReturnData>
</Return>