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    <Timestamp>2012-05-30T13:42:14-05:00</Timestamp>
    <TaxPeriodEndDate>2011-10-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>CW ASSOCIATES CPAS</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>700 BISHOP STREET SUITE 1040</AddressLine1>
        <City>HONOLULU</City>
        <State>HI</State>
        <ZIPCode>96813</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-11-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>300135208</EIN>
      <Name>
        <BusinessNameLine1>OCEANIA COMMUNITY HEALTH</BusinessNameLine1>
      </Name>
      <NameControl>OCEA</NameControl>
      <Phone>8088821545</Phone>
      <USAddress>
        <AddressLine1>POST OFFICE BOX 2366</AddressLine1>
        <City>KAILUAKONA</City>
        <State>HI</State>
        <ZIPCode>96745</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ANA YARAWAMAI</Name>
      <Title>PRESIDENT</Title>
      <Phone>8088821545</Phone>
      <DateSigned>2012-05-30</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>MARK A HAYES</Name>
      <Phone>8085311040</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>WWW.OCEANIAHEALTH.ORG</WebSite>
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      <GrossReceipts>55950</GrossReceipts>
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      <PrintingPublicationsPostage>9070</PrintingPublicationsPostage>
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      <TotalExpenses>73044</TotalExpenses>
      <ExcessOrDeficitForYear>-17094</ExcessOrDeficitForYear>
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      <NetAssetsOrFundBalancesEOY>16886</NetAssetsOrFundBalancesEOY>
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        <BOY>33980</BOY>
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        <BOY>33980</BOY>
        <EOY>16886</EOY>
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      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
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        <EOY>16886</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>TO ESTABLISH COMMUNITY HEALTH CENTERS ON THE ISLAND OF YAP IN MICRONESIA AND OTHER PACIFIC ISLAND COMMUNITIES, TO INTEGRATE WITH EXISTING SYSTEMS TO IDENTIFY THE MANY DETERMINANTS OF HEALTH IN PACIFIC ISLAND COMMUNITIES INCLUDING MEDICAL, CULTURAL, ENVIRONMENTAL, AND EDUCATIONAL DETERMINANTS AND TO SUGGEST APPROPRIATE WAYS OF ADDRESSING THESE ISSUES AND INSPIRE COMMUNITY INVOLVEMENT IN CARRYING OUT THE SOLUTIONS. THE OCEANIA COMMUNITY HEALTH IS IN THE PROCESS OF BUILDING A HEALTH DISPENSARY FOR THE ISLAND OF FATHARAI. THE PLANS FOR THE FACILITY HAVE BEEN DESIGNED AND APPROVED BY BOTH THE OCH BOARD AS WELL AS THE OCH ADVISORY COMMITTEE. ALSO INVOLVED HAVE BEEN THE YAP HEALTH DIRECTOR, THE ULITHI HEALTH AID AND THE FATHARAI COMMUNITY. THE PLANS ARE BEING REVIEWED TO DO A MATERIAL TAKEOFF. WE STARTED CONSTRUCTION OF THE BUILDING IN MID 2007. MEANWHILE, OCH IS CONSERVING ITS FINANCIAL RESOURCES TO FINANCE THE CONSTRUCTION.</PrimaryExemptPurpose>
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        <PersonName>REED KISHINAMI</PersonName>
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        <PersonName>DR NEAL PALAFOX</PersonName>
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        <PersonName>WILL HANCOCK</PersonName>
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        <PersonName>JOHN BUSH</PersonName>
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          <ZIPCode>96745</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRUCE BLANKENFELD</PersonName>
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        <PersonName>NAINOA THOMPSON</PersonName>
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        <PersonName>MAX YARAWAMAI</PersonName>
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          <State>HI</State>
          <ZIPCode>96745</ZIPCode>
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        <Title>VICE PRESIDENT</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
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        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
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      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>HI</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>OCEANIA COMMUNITY HEALTH</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>POST OFFICE BOX 2366</AddressLine1>
          <City>KAILUAKONA</City>
          <State>HI</State>
          <ZIPCode>96745</ZIPCode>
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        <TelephoneNumber>8088821545</TelephoneNumber>
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      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
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        <CurrentTaxYearMinus4Years>35376</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>11376</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>71800</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>26000</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>55950</CurrentTaxYear>
        <Total>200502</Total>
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      <Total170>
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        <CurrentTaxYearMinus3Years>11376</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>71800</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>26000</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>55950</CurrentTaxYear>
        <Total>200502</Total>
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      <PublicSupportTotal170>75402</PublicSupportTotal170>
      <OtherIncome170>
        <CurrentTaxYearMinus2Years>100</CurrentTaxYearMinus2Years>
        <Total>100</Total>
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      <PublicSupportPertcentPriorYear>0.39810</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <GeneralExplanation>SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS</GeneralExplanation>
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      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
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    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: GRANT ASSISTANCE. GRANTEE NAME: OCH YAP COMMUNITY BOARD. AMOUNT GIVEN: 2,962.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: SUPPLIES. AMOUNT: 9,412. DESCRIPTION: OPERATIONS. AMOUNT: 45,441. DESCRIPTION: ULITHI COMPUTER PROGRAM. AMOUNT: 5,025. DESCRIPTION: BANK SERVICE FEE. AMOUNT: 15. TOTAL TO FORM 990-EZ, LINE 16: 59,893.</Explanation>
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      <Declaration>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</Declaration>
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