﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-15T22:14:41-08:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ALLEN M ARAKAKI CPA INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1314 SOUTH KING STREET SUITE 710</AddressLine1>
        <City>HONOLULU</City>
        <State>HI</State>
        <ZIPCode>96814</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>990354949</EIN>
      <Name>
        <BusinessNameLine1>PA'I FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>PAIF</NameControl>
      <Phone>8083943417</Phone>
      <USAddress>
        <AddressLine1>PO BOX 17483</AddressLine1>
        <City>HONOLULU</City>
        <State>HI</State>
        <ZIPCode>96817</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>LUCINDA K A LAU</Name>
      <Title>TREASURER</Title>
      <Phone>8083943417</Phone>
      <DateSigned>2011-11-15</DateSigned>
    </Officer>
    <Preparer>
      <Name>ALLEN M ARAKAKI</Name>
      <Phone>8085918480</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation" softwareId="10000104">
      <AddressChange>X</AddressChange>
      <NameOfPrincipalOfficerPerson>KAWIKA MCKEAGUE</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>PO BOX 17483</AddressLine1>
        <City>HONOLULU</City>
        <State>HI</State>
        <ZIPCode>96817</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>405714</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>www.paifoundation.org</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2001</YearFormation>
      <StateLegalDomicile>HI</StateLegalDomicile>
      <ActivityOrMissionDescription>EDUCATION IN NATIVE HAWAIIAN CULTURE</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>8</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>8</NbrIndependentVotingMembers>
      <TotalNbrEmployees>4</TotalNbrEmployees>
      <TotalNbrVolunteers>50</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>356669</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>370501</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>105874</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>35136</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>6</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>77</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>462549</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>405714</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>42251</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>64614</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>380765</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>210588</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>423016</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>275202</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>39533</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>130512</RevenuesLessExpensesCY>
      <TotalAssetsBOY>114259</TotalAssetsBOY>
      <TotalAssetsEOY>170640</TotalAssetsEOY>
      <TotalLiabilitiesBOY>-18073</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>4577</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>132332</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>166063</NetAssetsOrFundBalancesEOY>
      <MissionDescription>EDUCATION IN NATIVE HAWAIIAN CULTURE</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>246721</Expense>
      <Revenue>35136</Revenue>
      <Description>PRESERVING, PERPETUATING AND EDUCATING THE PUBLIC IN MATTERS RELATING TO THE NATIVE CULTURE AND NATURAL ENVIRONMENT IN HAWAII. OVER THOUSANDS OF INDIVIDUALS HAVE RECEIVED SOME BENEFIT FROM OUR PROGRAM.</Description>
      <TotalProgramServiceExpense>246721</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleB">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>4</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>true</QuidProQuoContributions>
      <QuidProQuoDisclosure>true</QuidProQuoDisclosure>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>8</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>8</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>LUCINDA K A LAU</NamePerson>
        <TelephoneNumber>8083943417</TelephoneNumber>
        <AddressUS>
          <AddressLine1>370 B HALELOA PLACE</AddressLine1>
          <City>HONOLULU</City>
          <State>HI</State>
          <ZIPCode>96821</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>NOLAN OKALANI TALLETT</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MOKIHANA BENAVENTE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KIMO SILBERSTEIN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>VERNA-DALE KUROIWA</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KAWIKA MCKEAGUE</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALANA TYAU</NamePerson>
        <Title>VICE-PRESIDENT</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALISON HARTLE</NamePerson>
        <Title>SECRETARY/ASST SEC</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LUCINDA K A LAU</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>VICTORIA HOLT TAKAMINE</NamePerson>
        <Title>EXECUTIVE DIR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <GovernmentGrants>149250</GovernmentGrants>
      <AllOtherContributions>221251</AllOtherContributions>
      <TotalContributions>370501</TotalContributions>
      <ProgramServiceRevenue>
        <Description>CULTURAL PROGRAMS</Description>
        <BusinessCode>711300</BusinessCode>
        <TotalRevenueColumn>35136</TotalRevenueColumn>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>35136</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>77</TotalRevenueColumn>
        <ExclusionAmount>77</ExclusionAmount>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>405714</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>35136</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>77</ExclusionAmount>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>59167</Total>
        <ProgramServices>59167</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherSalariesAndWages>
      <PayrollTaxes>
        <Total>5447</Total>
        <ProgramServices>5447</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>1120</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>1120</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>13178</Total>
        <ProgramServices>13178</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesOther>
      <Advertising>
        <Total>3388</Total>
        <ProgramServices>3388</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>25294</Total>
        <ProgramServices>8587</ProgramServices>
        <ManagementAndGeneral>16707</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OfficeExpenses>
      <Occupancy>
        <Total>37287</Total>
        <ProgramServices>35391</ProgramServices>
        <ManagementAndGeneral>1896</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Occupancy>
      <Travel>
        <Total>10016</Total>
        <ProgramServices>10016</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Travel>
      <Interest>
        <Total>345</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>345</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Interest>
      <DepreciationDepletion>
        <Total>153</Total>
        <ProgramServices>153</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>8236</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>8236</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>MAMO PROGRAM EXPENSES</Description>
        <Total>62966</Total>
        <ProgramServices>62966</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PROFESSIONAL DEVELOPMENT</Description>
        <Total>177</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>177</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>HAPA HAOLE PROGRAM</Description>
        <Total>1257</Total>
        <ProgramServices>1257</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>HAWAII PONOI PROGRAM</Description>
        <Total>1038</Total>
        <ProgramServices>1038</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>HOOULU PROGRAM</Description>
        <Total>2610</Total>
        <ProgramServices>2610</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>43523</Total>
        <ProgramServices>43523</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>275202</Total>
        <ProgramServices>246721</ProgramServices>
        <ManagementAndGeneral>28481</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <EOY>7718</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>113522</BOY>
        <EOY>122722</EOY>
      </SavingsAndTempCashInvestments>
      <LandBuildingsEquipmentBasis>44910</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>5447</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <EOY>39463</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>737</BOY>
        <EOY>737</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>114259</BOY>
        <EOY>170640</EOY>
      </TotalAssets>
      <OtherLiabilities>
        <BOY>-18073</BOY>
        <EOY>4577</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>-18073</BOY>
        <EOY>4577</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>132332</BOY>
        <EOY>166063</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>132332</BOY>
        <EOY>166063</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>114259</BOY>
        <EOY>170640</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>130512</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-96781</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="00000002" softwareId="10000104">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>304920</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>301566</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>281818</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>356669</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>370501</CurrentTaxYear>
        <Total>1615474</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>304920</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>301566</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>281818</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>356669</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>370501</CurrentTaxYear>
        <Total>1615474</Total>
      </Total170>
      <AmountsSubstContributorsTotal>243276</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>1372198</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>32</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>6008</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>15</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>6</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>77</CurrentTaxYear>
        <Total>6138</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus3Years>67727</CurrentTaxYearMinus3Years>
        <Total>67727</Total>
      </OtherIncome170>
      <TotalSupport>1689339</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>310127</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.81230</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.90140</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
      <FactsAndCircumstancesTest>OTHER INCOME PART II, LINE 10; DESCRIPTION: MISCELLANEOUS; 2006: 0.; 2007: 67727.; 2008: 0.; 2009: 0.; 2010: 0.;</FactsAndCircumstancesTest>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <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>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="00000004" softwareId="10000104">
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>31853</OtherCostOrOtherBasis>
        <Depreciation>68</Depreciation>
        <BookValue>31785</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>13057</OtherCostOrOtherBasis>
        <Depreciation>5379</Depreciation>
        <BookValue>7678</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>39463</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>PAYROLL TAX PAYABLE</Description>
        <Amount>2971</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>CREDIT CARD PAYABLE</Description>
        <Amount>1606</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>4577</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="00000005" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>FORM 990 IS SUBMITTED TO THE BOARD FOR REVIEW AND</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>COMMENT PRIOR TO ITS FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>THE BOARD REVIEWS THE POLICY ANNUALLY. BOARD MEMBERS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>ARE EXPECTED TO RECUSE THEMSELVES OF ANY DISCUSSIONS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>AND VOTING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>THE EXECUTIVE DIRECTOR SUBMITS A BUDGET FOR REVIEW</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>TO THE BOARD. UPON APPROVAL, THE EXECUTIVE DIRECTOR</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>THEN HIRES EMPLOYEES. THE BOARD HIRES THE EXECUTIVE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>DIRECTOR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>COPIES OF ITS REQUIRED DOCUMENTS AND TAX RETURNS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt XI</Identifier>
        <Explanation>PRIOR PERIOD ADJUSTMENT</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>BANK CHARGES GRANT EXPENSE HALE KUAI GALLERY HAPA HAOLE FESTIVAL HAWAII PONOI COALITION HOOULU ILIOULAOKALANI INSURANCE KAULULAAU EXPENSE KS TRUSTEE EXPENSE LCC BRUNCH MAOLI ARTS MONTH MISCELLANEOUS OFFICE ONIPAA PROMOTIONAL PUA ALII ILIMA SERVICE FEES TRAVEL WORKING MEALS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>ILIOULAOKALANI PROGRAM 1600. 1600. 0. 0. KAMEHAMEHA EVENT 3039. 3039. 0. 0. KAULULAAU EXPENSE 1416. 1416. 0. 0. PUALEILANI ART FESTIVAL 200. 200. 0. 0. PROGRAM EXPENSE 35202. 35202. 0. 0. ENTERTAINMENT 2066. 2066. 0. 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>