<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v4.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-02-27T10:49:43-06:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>990333848</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>EGAMI &amp; ICHIKAWA CPAS INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>615 PIIKOI STREET SUITE 2001</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>968143147</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990345364</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DAVID S ISHII FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DAVI</BusinessNameControlTxt>
      <PhoneNum>8083839521</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1594 HOONIPO STREET</AddressLine1Txt>
        <CityNm>PEARL CITY</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96782</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FAY NAGATA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8083839521</PhoneNum>
      <SignatureDt>2023-02-24</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>FAY</PersonFirstNm>
        <PersonLastNm>NAGATA</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>OWEN M FUKUMOTO</PreparerPersonNm>
      <PTIN>P00436477</PTIN>
      <PhoneNum>8085912772</PhoneNum>
      <PreparationDt>2023-02-24</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <FinalReturnInd>X</FinalReturnInd>
      <PrincipalOfficerNm>FAY NAGATA</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1594 HOONIPO STREET</AddressLine1Txt>
        <CityNm>PEARL CITY</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96782</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>17676</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>DAVIDSISHIIFOUNDATION.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1999</FormationYr>
      <LegalDomicileStateCd>HI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROMOTE AND ADVANCE THE GAME OF GOLF AND TO EDUCATE THE YOUTH AS TO ITS BENEFITS TO SOCIETY IN DEVELOPING VALUES SUCH AS HONESTY, GOOD FELLOWSHIP, SELF-DISCIPLINE, TEAM PLAY AND SELF-RELIANCE.</ActivityOrMissionDesc>
      <ContractTerminationInd>X</ContractTerminationInd>
      <VotingMembersGoverningBodyCnt>16</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>16</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>0</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>400</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>24198</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>17276</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>24198</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>17676</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>461654</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>7667</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>11644</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>7667</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>473298</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>16531</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-455622</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>455622</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>0</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>455622</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>0</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO PROMOTE AND ADVANCE THE GAME OF GOLF AND TO EDUCATE THE YOUTH AS TO ITS BENEFITS TO SOCIETY IN DEVELOPING VALUES SUCH AS HONESTY, GOOD FELLOWSHIP, SELF-DISCIPLINE, TEAM PLAY AND SELF-RELIANCE.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>468468</ExpenseAmt>
      <GrantAmt>461654</GrantAmt>
      <Desc>TO PROMOTE AND ADVANCE THE GAME OF GOLF AND TO EDUCATE THE YOUTH AS TO ITS BENEFITS TO SOCIETY IN DEVELOPING VALUES SUCH AS HONESTY, GOOD FELLOWSHIP, SELF-DISCIPLINE, TEAM PLAY AND SELF-RELIANCE.</Desc>
      <TotalProgramServiceExpensesAmt>468468</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
      <ConservationEasementsInd>0</ConservationEasementsInd>
      <CollectionsOfArtInd>0</CollectionsOfArtInd>
      <CreditCounselingInd>0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd referenceDocumentId="RetDoc1043100001">1</TerminateOperationsInd>
      <PartialLiquidationInd referenceDocumentId="RetDoc1043100001">0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>16</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>16</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>1</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>1</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>FAY NAGATA TREASURER</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>8083839521</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1594 HOONIPO STREET</AddressLine1Txt>
          <CityNm>PEARL CITY</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96782</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID S ISHII</PersonNm>
        <TitleTxt>PRESIDENT/DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LORRAINE ISHII</PersonNm>
        <TitleTxt>VICE-PRES/SEC/DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALLAN YAMAMOTO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELTON TANAKA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WARREN HARUKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALLAN IKAWA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANN MILLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WENDELL TOM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TRACY TANJI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NEAL OKAMOTO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ARNOLD HIURA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAY HINAZUMI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEL-MARC FUJITA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>COLAN ISHII</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GUY YAMAMOTO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>FAY M NAGATA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>400</AllOtherContributionsAmt>
      <TotalContributionsAmt>400</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>17276</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>17276</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>17676</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>17276</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>461654</TotalAmt>
        <ProgramServicesAmt>461654</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4830</TotalAmt>
        <ManagementAndGeneralAmt>4830</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>4047</TotalAmt>
        <ProgramServicesAmt>4047</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>995</TotalAmt>
        <ProgramServicesAmt>995</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>1515</TotalAmt>
        <ProgramServicesAmt>1515</ProgramServicesAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>257</TotalAmt>
        <ProgramServicesAmt>257</ProgramServicesAmt>
      </InsuranceGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>473298</TotalAmt>
        <ProgramServicesAmt>468468</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4830</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <EOYAmt>0</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>20357</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <EOYAmt>0</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <EOYAmt>0</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>0</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <EOYAmt>0</EOYAmt>
      </RcvblFromDisqualifiedPrsnGrp>
      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>0</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <InventoriesForSaleOrUseGrp>
        <EOYAmt>0</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>0</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>0</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>0</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>435265</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <InvestmentsProgramRelatedGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <IntangibleAssetsGrp>
        <EOYAmt>0</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>455622</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>455622</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>455622</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>455622</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-455622</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>1500</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearAmt>400</CurrentTaxYearAmt>
        <TotalAmt>1900</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>22044</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16491</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16352</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24198</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17276</CurrentTaxYearAmt>
        <TotalAmt>96361</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>23544</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16491</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16352</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24198</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17676</CurrentTaxYearAmt>
        <TotalAmt>98261</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>98261</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>23544</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16491</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16352</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24198</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17676</CurrentTaxYearAmt>
        <TotalAmt>98261</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>0</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
          <CityNm>AIEA</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96701</ZIPCd>
        </USAddress>
        <RecipientEIN>990238385</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>18278</CashGrantAmt>
        <NonCashAssistanceAmt>432204</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>VARIETY OF MUTUAL FUNDS</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>TRANSFER OF FUNDS TO ENTITY WITH COMMON GOALS, DUE TO TERMINATION OF ENTITY.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>HAWAII HIGH SCHOOL ATHLETIC ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 62029</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96839</ZIPCd>
        </USAddress>
        <RecipientEIN>990330769</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>11172</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SUBSIDIZE COST OF HAWAII STATE BOYS/GIRLS GOLF TOURNAMENT</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>2</Total501c3OrgCnt>
    </IRS990ScheduleI>
    <IRS990ScheduleN documentId="RetDoc1043100001">
      <LiquidationOfAssetsTableGrp>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CUSIP: XXX-XX-XXXX SYMBOL: PTTAX - PIMCO TOTAL RETURN FUND</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-25</DistributionDt>
          <FairMarketValueOfAssetAmt>98141</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>FMV - PER BROKERAGE STATEMENT TRANSFERRED OUT</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CUSIP: XXX-XX-XXXX SYMBOL: AMRMX - AMERICAN FUNDS AMERICAN MUTUAL FUND</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-25</DistributionDt>
          <FairMarketValueOfAssetAmt>38753</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>FMV - PER BROKERAGE STATEMENT TRANSFERRED OUT</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CUSIP: XXX-XX-XXXX SYMBOL: PRTNX - PIMCO REAL RETURN FUND</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-25</DistributionDt>
          <FairMarketValueOfAssetAmt>20053</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>FMV - PER BROKERAGE STATEMENT TRANSFERRED OUT</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CUSIP: XXX-XX-XXXX SYMBOL: CWGIX - AMERICAN FUNDS CAPITAL WORLD GROWTH &amp; INCOME FUND</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-25</DistributionDt>
          <FairMarketValueOfAssetAmt>50945</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>FMV - PER BROKERAGE STATEMENT TRANSFERRED OUT</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CUSIP: XXX-XX-XXXX SYMBOL: ABNDX - AMERICAN FUNDS BOND FUND OF AMERICA FUND</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-25</DistributionDt>
          <FairMarketValueOfAssetAmt>14871</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>FMV - PER BROKERAGE STATEMENT TRANSFERRED OUT</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CUSIP: XXX-XX-XXXX SYMBOL: AMECX - AMERICAN FUNDS INCOME FUND OF AMERICA FUND</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-25</DistributionDt>
          <FairMarketValueOfAssetAmt>53687</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>FMV - PER BROKERAGE STATEMENT TRANSFERRED OUT</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CUSIP: XXX-XX-XXXX SYMBOL: AMCPX - AMERICAN FUNDS AMCAP FUND</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-25</DistributionDt>
          <FairMarketValueOfAssetAmt>65351</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>FMV - PER BROKERAGE STATEMENT TRANSFERRED OUT</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CUSIP: XXX-XX-XXXX SYMBOL: LALDX - LORD ABBETT SHORT DURATION INCOME FUND</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-25</DistributionDt>
          <FairMarketValueOfAssetAmt>26498</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>FMV - PER BROKERAGE STATEMENT TRANSFERRED OUT</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CUSIP: XXX-XX-XXXX SYMBOL: ICF - ISHARES TR COHEN STEER REIT</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-25</DistributionDt>
          <FairMarketValueOfAssetAmt>9138</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>FMV - PER BROKERAGE STATEMENT TRANSFERRED OUT</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CUSIP: 02630Y265 SYMBOL: BLPAX - AMERICAN FUNDS MODERATE GROWTH &amp; INCOME FUND</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-25</DistributionDt>
          <FairMarketValueOfAssetAmt>78755</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>FMV - PER BROKERAGE STATEMENT TRANSFERRED OUTFMV</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>FHB - BROKERAGE CASH</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-23</DistributionDt>
          <FairMarketValueOfAssetAmt>337</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH &amp; CASH EQUIVALENT</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>FHB CHECKING RESIDUAL CASH</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2022-11-21</DistributionDt>
          <FairMarketValueOfAssetAmt>17941</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH &amp; CASH EQUIVALENT</MethodOfFMVDeterminationTxt>
          <EIN>990238385</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>HAWAII STATE GOLF ASSOCIATION</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>98-025 HEKAHA STREET UNIT 204A</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501(C)(3)</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
      </LiquidationOfAssetsTableGrp>
      <DirectorOfSuccessorInd>0</DirectorOfSuccessorInd>
      <EmployeeOfSuccessorInd>0</EmployeeOfSuccessorInd>
      <OwnerOfSuccessorInd>0</OwnerOfSuccessorInd>
      <ReceiveCompensationInd>0</ReceiveCompensationInd>
      <AssetsDistributedInd>1</AssetsDistributedInd>
      <RequiredToNotifyAGInd>1</RequiredToNotifyAGInd>
      <AttorneyGeneralNotifiedInd>1</AttorneyGeneralNotifiedInd>
      <LiabilitiesPaidInd>1</LiabilitiesPaidInd>
      <BondsOutstandingInd>0</BondsOutstandingInd>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>PRESIDENT DAVID ISHII AND VICE PRESIDENT LORRAINE ISHII ARE HUSBAND AND WIFE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS ORGANIZED AS A NON-STOCK NON-PROFIT ORGANIZATION WITH MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS ELECT THE GOVERNING BODY ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS ARE SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD APPROVES THE FORM 990 BEFORE IT IS FILED. IT IS ALSO REVIEWED BY THE TREASURER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2C EXPLANATION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TREASURER IS RESPONSIBLE FOR THE OVERSIGHT OF THE COMPILATION OF THE FINANCIAL STATEMENTS AND PREPARATION OF FORM 990. THIS PROCESS REMAINS THE SAME FROM PRIOR YEARS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
