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    <ReturnTs>2017-05-08T18:48:19-05:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>N&amp;K CPAS INC</BusinessNameLine1Txt>
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        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>968133696</ZIPCd>
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    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>RONALD K &amp; LELLA E MIGITA FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RONA</BusinessNameControlTxt>
      <PhoneNum>8084881255</PhoneNum>
      <USAddress>
        <AddressLine1Txt>98-868 NAUKEWAI PLACE</AddressLine1Txt>
        <CityNm>AIEA</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96701</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RONALD K MIGITA</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8084881255</PhoneNum>
      <SignatureDt>2017-04-24</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>WESLEY B HIYANE</PreparerPersonNm>
      <PTIN>P00170760</PTIN>
      <PhoneNum>8085242255</PhoneNum>
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      <IPAddress>
        <IPv4AddressTxt>66.135.240.105</IPv4AddressTxt>
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      <IPDt>2017-04-24</IPDt>
      <IPTm>22:21:19</IPTm>
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    <TaxYr>2016</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
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      <FMVAssetsEOYAmt>496542</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
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        <TotalRevAndExpnssAmt>20525</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>10525</TotalNetInvstIncmAmt>
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        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
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        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc2002500001">200</TaxesRevAndExpnssAmt>
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        <TaxesDsbrsChrtblAmt>0</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2003200001">2300</OtherExpensesRevAndExpnssAmt>
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        <ContriPaidDsbrsChrtblAmt>16750</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>22084</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>19584</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-1559</ExcessRevenueOverExpensesAmt>
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      <Form990PFBalanceSheetsGrp>
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        <SavAndTempCashInvstEOYFMVAmt>2627</SavAndTempCashInvstEOYFMVAmt>
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        <TotalAssetsEOYFMVAmt>496542</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <CapitalStockBOYAmt>0</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>0</CapitalStockEOYAmt>
        <AdditionalPaidInCapitalBOYAmt>0</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>0</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>64381</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>62822</RetainedEarningEOYAmt>
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        <TotalLiabilitiesNetAstEOYAmt>62822</TotalLiabilitiesNetAstEOYAmt>
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      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>64381</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-1559</ExcessRevenueOverExpensesAmt>
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        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>62822</TotNetAstOrFundBalancesEOYAmt>
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      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>0</LiableSection4942TaxInd>
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        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
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        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
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        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
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          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>968133696</ZIPCd>
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        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>0</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
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          <USAddress>
            <AddressLine1Txt>98-868 NAUKEWAI PLACE</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
          </USAddress>
          <TitleTxt>PRES/TRES/DIR</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
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          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LELLA E MIGITA</PersonNm>
          <USAddress>
            <AddressLine1Txt>98-868 NAUKEWAI PLACE</AddressLine1Txt>
            <CityNm>AIEA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
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          <TitleTxt>V.P./SEC/DIR</TitleTxt>
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          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SCOTT Y MIGITA</PersonNm>
          <USAddress>
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            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96701</ZIPCd>
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      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
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        <ContributingManagerNm>LELLA E MIGITA</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
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          <RecipientBusinessName>
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          </RecipientBusinessName>
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            <CityNm>honolulu</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
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          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE - GENERAL</GrantOrContributionPurposeTxt>
          <Amt>2250</Amt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AMERICAN CANCER SOCIETY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2370 Nuuanu Avenue</AddressLine1Txt>
            <CityNm>honolulu</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96817</ZIPCd>
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          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE - GENERAL</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AMERICAN LUNG ASSOCIATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
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            <BusinessNameLine1Txt>BLAINE MEMORIAL UNITED METHODIST CHURCH</BusinessNameLine1Txt>
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        <GrantOrContributionPdDurYrGrp>
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            <BusinessNameLine1Txt>HAWAII MEALS ON WHEELS</BusinessNameLine1Txt>
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          <RecipientBusinessName>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
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        <GrantOrContributionPdDurYrGrp>
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        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
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        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
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        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
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    <IRS990ScheduleB documentId="RetDoc1234500001">
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      <GeneralRuleInd>X</GeneralRuleInd>
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        <ContributorBusinessName>
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          <CityNm>AIEA</CityNm>
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          <ZIPCd>96701</ZIPCd>
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        <TotalContributionsAmt>10000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
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    </IRS990ScheduleB>
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        <CategoryTxt>N&amp;K CPAS, INC. - PREPARATION OF 2015 FORM 990-PF</CategoryTxt>
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        <DisbursementsCharitablePrpsAmt>2834</DisbursementsCharitablePrpsAmt>
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    </TaxesSchedule>
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