<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2020v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2021-08-23T13:46:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2021-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>262451631</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JAY MIYAKI CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>600 QUEEN ST STE C4</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2020-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990175549</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ALII SHORES YACHT CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ALII</BusinessNameControlTxt>
      <PhoneNum>8084887359</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 4307</AddressLine1Txt>
        <CityNm>KANEOHE</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96744</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RANDALL KENNEDY</PersonNm>
      <PersonTitleTxt>COMMODORE FROM 4/21</PersonTitleTxt>
      <PhoneNum>8084887359</PhoneNum>
      <SignatureDt>2021-08-13</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RANDALL</PersonFirstNm>
        <PersonLastNm>KENNEDY</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAY MIYAKI</PreparerPersonNm>
      <PTIN>P00853901</PTIN>
      <PhoneNum>8085221042</PhoneNum>
      <PreparationDt>2021-08-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2020</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>91523</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>91011</MembershipDuesAmt>
      <InvestmentIncomeAmt>512</InvestmentIncomeAmt>
      <TotalRevenueAmt>91523</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>28482</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>30470</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>15661</OtherExpensesTotalAmt>
      <TotalExpensesAmt>74613</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>16910</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>258600</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>275510</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>258600</BOYAmt>
        <EOYAmt>275510</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>258600</BOYAmt>
        <EOYAmt>275510</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>258600</BOYAmt>
        <EOYAmt>275510</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>OPERATION AND MAINTENANCE OF COMMON PROPERTY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAINTENANCE AND REPAIR OF COMMON AREA COMPRISING OF BOAT SLIPS, KAYAK STORAGE UNITS, AND PARKING FOR MEMBERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>74613</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>74613</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">RANDALL KENNEDY</PersonNm>
        <TitleTxt>COMMODORE FR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">RICHARD PHILPOTT</PersonNm>
        <TitleTxt>COMMODORE TO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">LENNY KAWELO</PersonNm>
        <TitleTxt>VICE COMMODO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">ANN HUNTER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">PETER BARENG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">RON ELLIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">JOHN MIKEL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">DUSTIN LAU</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>TAMI WHITNEY</PersonNm>
        <USAddress>
          <AddressLine1Txt>C/O PO BOX 4307</AddressLine1Txt>
          <CityNm>KANEOHE</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96744</ZIPCd>
        </USAddress>
        <PhoneNum>8084898723</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSE 698 POSTAGE 385 INSURANCE 4,956 REPAIRS AND MAINTENANCE 5,632 BANK FEES 730 IMPROVEMENT PROJECTS 136 GENERAL EXCISE TAX 45 TREE TRIMMING 2,058 LICENSES AND FEES 552 REIMBURSEMENTS 466 OTHER 3 TOTAL 15,661</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc1">
      <CompensationExplanationGrp>
        <PersonNm>RANDALL KENNEDY</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>RICHARD PHILPOTT</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>LENNY KAWELO</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>ANN HUNTER</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>PETER BARENG</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>RON ELLIS</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>JOHN MIKEL</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>DUSTIN LAU</PersonNm>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>
