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        <ExplanationTxt>ALL ACTIVITIES UNDERTAKEN BY LA`I`OPUALL, INC. OCCURRING IN 2020 WERE ENGAGED FOR THE BENEFIT OF LA`I`OPUA 2020'S EXEMPT ACTIVITIES. LA`I`OPUA 2020. IS A HAWAII NONPROFIT WHICH HAS CONSTRUCTED AND OPERATED A MULTI-PURPOSE HEALTH AND COMMUNITY CENTER.</ExplanationTxt>
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        <ExplanationTxt>PER LA`I`OPUALL, INC.'S MISSION, ALL AMOUNTS COLLECTED FROM INTEREST IS GRANTED TO IT'S RELATED ENTITY, LA`I`OPUA 2020, A HAWAII NONPROFIT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>LA`I`OPUALL, INC. WAS FORMED IN DECEMBER 2016 TO ASSIST IN GENERATING LOANS AND COLLECTING PAYMENT AND INTEREST THEREFROM AND TURN THE ENTIRE AMOUNT THEREOF LESS EXPENSES TO LA`I`OPUA 2020 (L2020), A HAWAII NONPROFIT CORPORATION, IN ITS LONG TERM GOALS OF CONSTRUCTING A MULTI-PURPOSE COMMUNITY CENTER AND TO PROVIDE SERVICES TO THE COMMUNITY IN KEALAKEHE, HAWAII.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>CRAIG V. KAHUI COOKIE JOSIAH PRESIDENT VP/TREAS BROTHER/SISTER</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING UPON WHERE A CONFLICT OF INTEREST HAS BEEN IDENTIFIED. ANNUAL STATEMENTS ARE REQUIRED WHERE EACH BOARD MEMBER AFFIRMS THEY HAVE RECEIVED AND UNDERSTOOD THE CONFLICT OF INTEREST POLICY AND AGREE TO COMPLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LAIOPUA HOLDINGS INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1764</AddressLine1Txt>
          <CityNm>KAILUAKONA</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>967451764</ZIPCd>
        </USAddress>
        <EIN>814591627</EIN>
        <PrimaryActivitiesTxt>NONPROFIT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>HI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12C</PublicCharityStatusTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LAIOPUA 2020</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1764</AddressLine1Txt>
          <CityNm>KAILUAKONA</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>967451764</ZIPCd>
        </USAddress>
        <EIN>562638917</EIN>
        <PrimaryActivitiesTxt>NONPROFIT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>HI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>true</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>true</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>LAIOPUA 2020</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>80000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>LAIOPUA HOLDINGS INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>5595600</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>LA'I'OPUA HOLDINGS INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>A</TransactionTypeTxt>
        <InvolvedAmt>80000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
