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    <Timestamp>2011-08-04T12:11:13-00:00</Timestamp>
    <TaxPeriodEndDate>2011-05-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Makena Miyake Inc</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>4442 Hardy St Suite 103</AddressLine1>
        <City>Lihue</City>
        <State>HI</State>
        <ZIPCode>96766</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-06-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>300054855</EIN>
      <Name>
        <BusinessNameLine1>OLELO CHRISTIAN ACADEMY</BusinessNameLine1>
      </Name>
      <NameControl>OLEL</NameControl>
      <Phone>8082466535</Phone>
      <USAddress>
        <AddressLine1>PO BOX 3965</AddressLine1>
        <City>LIHUE</City>
        <State>HI</State>
        <ZIPCode>96766</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>LYNN LUTTRELL</Name>
      <Title>PRINCIPAL</Title>
      <DateSigned>2011-08-04</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Bryan Miyake</Name>
      <Phone>8082468788</Phone>
      <DatePrepared>2011-08-04</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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    <IRS990EZ documentId="990EZ" softwareId="10000149" softwareVersion="2010.2.15">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>127654</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>15915</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>111739</ProgramServiceRevenue>
      <TotalRevenue>127654</TotalRevenue>
      <SalariesOtherCompEmplBenefits>86195</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>6091</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>6688</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>84</PrintingPublicationsPostage>
      <OtherExpensesTotal>37158</OtherExpensesTotal>
      <TotalExpenses>136216</TotalExpenses>
      <ExcessOrDeficitForYear>-8562</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>-2740</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>2400</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>-8902</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>4382</BOY>
        <EOY>3268</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <EOY>2635</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>4382</BOY>
        <EOY>5903</EOY>
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      <SumOfTotalLiabilities>
        <BOY>7122</BOY>
        <EOY>14805</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>-2740</BOY>
        <EOY>-8902</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Provide Christian education to enrolled students</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>52 Total enrolled K-5(22),6-8(12),9-12(16) Provide general and specialized college preparatory curriculum to students from a Christian perspective Encourages the development of Christian character 52 Total enrolled K-5(22),6-8(15),9-12(15) Provide general and specialized college preparatory curriculum to students from a Christian perspective Encourages the development of Christian character</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>114254</GrantsAndAllocations>
        <ProgramServiceExpenses>96696</ProgramServiceExpenses>
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      <TotalProgramServiceExpenses>96696</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LYNN LUTTRELL</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 3965</AddressLine1>
          <City>LIHUE</City>
          <State>HI</State>
          <ZIPCode>96766</ZIPCode>
        </AddressUS>
        <Title>ED</Title>
        <AvgHoursPerWkDevotedToPosition>040.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PHIL LUTTRELL</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 3965</AddressLine1>
          <City>LIHUE</City>
          <State>HI</State>
          <ZIPCode>96766</ZIPCode>
        </AddressUS>
        <Title>S/D</Title>
        <AvgHoursPerWkDevotedToPosition>000.30</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DAN FINCHUM</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 3965</AddressLine1>
          <City>LIHUE</City>
          <State>HI</State>
          <ZIPCode>96766</ZIPCode>
        </AddressUS>
        <Title>P/D</Title>
        <AvgHoursPerWkDevotedToPosition>000.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KYLE VAN ZEE</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 3965</AddressLine1>
          <City>LIHUE</City>
          <State>HI</State>
          <ZIPCode>96766</ZIPCode>
        </AddressUS>
        <Title>T/D</Title>
        <AvgHoursPerWkDevotedToPosition>000.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationFiled990T>false</OrganizationFiled990T>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>LYNN LUTTRELL</NamePerson>
        <AddressUS>
          <AddressLine1>PO BOX 3965</AddressLine1>
          <City>LIHUE</City>
          <State>HI</State>
          <ZIPCode>96766</ZIPCode>
        </AddressUS>
        <TelephoneNumber>8082466535</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool referenceDocumentId="990E">true</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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    <IRS990ScheduleA documentId="990A" softwareId="10000149" softwareVersion="2010.2.15">
      <School170b1Aii>X</School170b1Aii>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="10000149" softwareVersion="2010.2.15">
      <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>
    <IRS990ScheduleE documentId="990E" softwareId="10000149" softwareVersion="2010.2.15">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>false</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="990O" softwareId="10000149" softwareVersion="2010.2.15">
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Travel 8,744</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Meals and entertainment 123</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Depreciation 741</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Interest 228</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Supplies 9,935</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Telephone 972</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Taxes, GE Payroll 4,974</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Program Supplies 3,834</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Dues, subscriptions other fees 2,195</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Donation 300</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Bank Chgs 300</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Liab other insurances 3,055</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Other services 363</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Office Supply 920</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Uniforms 474</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 20, Net Assets Adjustment for loans payoff transacted in previous</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>year 2,400</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part II, Line 24, Other Assets Beginning of year 0, End of year 2,635</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part II, Line 26, Liabilities Beginning of year 7,122, End of year 14,805</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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