Nonprofit · EIN 99-0109908
POLYNESIAN CULTURAL CENTER
Tax-exempt · LAIE, HI 96762
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $57,793,155 | $56,343,835 | $1,449,320 | $116,113,000 | $13,389,000 | $102,724,000 |
| December 31, 2023 | 990 | $58,211,704 | $64,963,490 | -$6,751,786 | $114,912,000 | $13,964,000 | $100,948,000 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $873,552
- Program service revenue
- $63,764,650
- Investment income
- $133,467
- Net rental income
- $1,161,001
- Net gain from sales of assets
- $1,062
- Net income from sales of inventory
- -$8,139,515
- Other revenue
- -$6,978,514
Expenses
- Grants and similar amounts paid
- $279,409
- Compensation of officers, directors and key employees
- $1,700,872
- Other salaries and wages
- $29,389,131
- Salaries, compensation and benefits (total)
- $35,777,935
- Professional fundraising fees
- $0
- Legal fees
- $19,232
- Accounting fees
- $14,450
- Occupancy
- $2,723,269
- Travel
- $150,642
- Depreciation
- $6,741,362
- Program services (functional)
- $47,373,526
- Management and general (functional)
- $8,970,309
Balance sheet and other
- Total assets, start of year
- $114,912,000
- Total assets, end of year
- $116,113,000
- Total liabilities, end of year
- $13,389,000
- Net assets, end of year
- $102,724,000
- Land, buildings and equipment
- $82,929,000
- Publicly traded securities
- $7,700,000
- Net assets without donor restrictions
- $101,124,000
- Net assets with donor restrictions
- $1,600,000
- Gross unrelated business income
- $16,076,718
- Gross receipts
- $75,906,766
- Employees
- 587
- Volunteers
- 68
- Year formed
- 1963
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| P ALRED GRACE | PRESIDENT/CEO Trustee or director, Officer | 40 | $364,656 | $33,078 |
| JAROD HESTER | CHIEF OPERATING & FINANCIAL OFFICER Officer | 40 | $297,197 | $32,279 |
| ERIC WORKMAN | VP/CHIEF MARKETING OFFICER Officer | 40 | $257,060 | $53,094 |
| GREGORY MAPLES | VP OF CULINARY SERVICES Officer | 40 | $189,501 | $44,340 |
| KEALII HAVERLY | VP OF PHYSICAL FACILITIES Officer | 40 | $183,955 | $31,461 |
| DELSA MOE | VP OF CULTURAL PRESENTATIONS Officer | 40 | $191,012 | $21,115 |
| BRET GROW | DIRECTOR OF DIGITAL MARKETING & DIGITAL COMMERCE Highest-paid employee | 40 | $134,005 | $41,538 |
| FRANCIS HO CHING | SENIOR DIRECTOR - RETAIL SALES & MARKETING Highest-paid employee | 40 | $143,521 | $26,517 |
| AKIMANO TAUARIKI KALAMA | CONTROLLER Highest-paid employee | 40 | $130,322 | $38,231 |
| RAYMOND MAGALEI | SENIOR DIRECTOR - THEATER Highest-paid employee | 40 | $137,616 | $29,608 |
| SETH CASEY | SENIOR DIRECTOR - MARKETING & DIGITAL COMMERCE Highest-paid employee | 40 | $130,218 | $29,312 |
| FRASER BULLOCK | CHAIRMAN/DIRECTOR Trustee or director, Officer | 3 | $0 | $0 |
| DON BLOHM | DIRECTOR Trustee or director | 3 | $0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| P ALRED GRACE | PRESIDENT/CEO Trustee or director, Officer | 40 | $326,537 | $37,983 |
| JAROD HESTER | CHIEF OPERATING & FINANCIAL OFFICER Officer | 40 | $264,021 | $31,911 |
| TAITO VUNIWAI | VP OF HR - JAN-OCT Officer | 40 | $233,614 | $21,192 |
| ERIC WORKMAN | VP/CHIEF MARKETING OFFICER Officer | 40 | $223,648 | $29,594 |
| GREGORY MAPLES | VP OF CULINARY SERVICES Officer | 40 | $165,104 | $26,805 |
| DELSA MOE | VP OF CULTURAL PRESENTATION Officer | 40 | $171,626 | $19,038 |
| KEALII HAVERLY | VP OF PHYSICAL FACILITIES Officer | 40 | $153,804 | $30,036 |
| RAYMOND MAGALEI | SENIOR DIRECTOR - THEATER Highest-paid employee | 40 | $135,847 | $29,174 |
| FRANCIS HO CHING | SENIOR DIRECTOR - RETAIL SALES & MARKETING Highest-paid employee | 40 | $138,165 | $25,016 |
| BRET GROW | DIRECTOR - DIGITAL MARKETING & DIGITAL COMMERCE Highest-paid employee | 40 | $131,212 | $29,945 |
| SETH CASEY | SENIOR DIRECTOR - MARKETING & DIGITAL COMMERCE Highest-paid employee | 40 | $124,828 | $28,877 |
| BRIDGETTE BURNETT | DIRECTOR - TALENT ACQUISITIONS & HRIS Highest-paid employee | 40 | $129,961 | $18,997 |
| FRASER BULLOCK | CHAIRMAN/DIRECTOR Trustee or director, Officer | 3 | $0 | $0 |
| DON BLOHM | DIRECTOR Trustee or director | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 55-370 KAMEHAMEHA HWY, LAIE, HI 96762-2113
- Principal officer (990 for 2024)
- ALFRED GRACE, 55-370 KAMEHAMEHA HIGHWAY, LAIE, HI 96762
- Signed the 990
- JAROD HESTER, COO
- Phone
- (808) 293-3037
- Website
- POLYNESIA.COM
- Return prepared by
- EIDE BAILLY LLP
Mission
EDUCATIONAL & CULTURAL MUSEUM
Program accomplishments
- THE POLYNESIAN CULTURAL CENTER (THE CENTER) AND ITS NEXT DOOR NEIGHBOR, BRIGHAM YOUNG UNIVERSITY HAWAII(BYUH), WERE BOTH ESTABLISHED BY AND ARE WHOLLY CONTROLLED BY THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS (THE CHURCH). THE POLYNESIAN PEOPLE HAVE SPECIAL SIGNIFICANCE IN THE CHURCH DOCTRINE, AND THE CHURCH HAS BEEN ACTIVE IN THE POLYNESIAN ISLANDS SINCE VERY SOON AFTER ITS ESTABLISHMENT IN THE UNITED STATES IN THE 1830S. IT CONDUCTS MANY ACTIVITIES IN POLYNESIA INTENDED TO IMPROVE, BOTH SPIRITUALLY AND ECONOMICALLY, THE LIVES OF ITS MEMBERS THERE, MOST OF WHOM LIVE IN WHAT ARE COMMONLY TERMED "DISADVANTAGED" COMMUNITIES AND "UNDERDEVELOPED" NATIONS.(CONTINUED ON SCHEDULE O)ONE OF THE MAIN THRUSTS OF THE CHURCH IN POLYNESIA IS TO EDUCATE ITS MEMBERS TO ENABLE THEM AND THEIR COMMUNITIES TO ADAPT TO AND BE SELF-SUFFICIENT IN THE ENCROACHING MODERN WORLD AND YET NOT TO ABANDON OR LOSE RESPECT FOR THEIR NATIVE CULTURES OR THEMSELVES. IN FURTHERANCE OF THIS OBJECTIVE, THE CHURCH HAS ESTABLISHED BYUH (INITIALLY KNOWN AS CHURCH COLLEGE OF HAWAII) AND THE CENTER. BYUH WAS OPENED IN 1955. ITS PRIMARY PURPOSE IS TO PROVIDE A COLLEGE EDUCATION FOR POLYNESIAN STUDENTS WHO WOULD NOT OTHERWISE HAVE THAT OPPORTUNITY. BYUH AND THE CHURCH ACTIVELY RECRUIT POLYNESIAN HIGH SCHOOL STUDENTS WITH COLLEGE POTENTIAL TO ATTEND BYUH, OBTAIN AN EDUCATION AND THEN RETURN TO THEIR HOME NATIONS AND COMMUNITIES AND HELP IMPROVE THEM, ECONOMICALLY AND OTHERWISE. THE CHURCH SUBSTANTIALLY SUBSIDIZES BYUH, WHICH CHARGES TUITION FAR BELOW THAT CHARGED BY MOST PRIVATE COLLEGES. NEVERTHELESS, MOST OF THE STUDENTS HAVE NO MONEY TO PAY LIVING EXPENSES, TRANSPORTATION OR TUITION, HOWEVER LOW. MOST OF THE STUDENTS LACK JOB EXPERIENCE AND SKILLS AND DO NOT SPEAK ENGLISH FLUENTLY WHEN THEY FIRST ENROLL.THE CENTER WAS OPENED IN 1963 AS AN INTEGRAL PART OF THE OVERALL CHURCH PROGRAM IN POLYNESIA AND SPECIFICALLY AS AN ADJUNCT TO BYUH. THE CENTER OPERATES AN AUTHENTIC LIVING MUSEUM OF THE NATIVE CULTURES OF SIX MAJOR POLYNESIAN ISLANDS SAMOA, FIJI, NEW ZEALAND (AOTEAROA), TAHITI, TONGA AND HAWAII. IT PROVIDES CONTINUAL OPPORTUNITIES FOR HUNDREDS OF BYUH STUDENTS FROM THESE ISLANDS TO WORK IN ALL ASPECTS OF THE CENTER'S OPERATIONS. THIS IS INTENDED TO, AND DOES, ACCOMPLISH THE FOLLOWING WITH RESPECT TO SUCH STUDENTS:TEACHING THEM THE TRADITIONS OF THEIR NATIVE CULTURES WHICH ARE THREATENED BY MODERNIZATION.INSTILLING IN THEM PRIDE AND RESPECT FOR THEIR OWN CULTURES (AND THEMSELVES) AND RESPECT FOR OTHER CULTURES. GIVING THEM A FIRST JOB EXPERIENCE AND ON-THE-JOB TRAINING.GIVING THEM AN EXPERIENCE IN SUSTAINING THEMSELVES IN THE MODERN WESTERN WORLD. ENABLING THEM TO WORK THEIR WAY THROUGH COLLEGE.IN ADDITION, THE BROADER CULTURAL AND EDUCATIONAL FUNCTIONS PERFORMED BY THE CENTER INCLUDE THE PRESERVATION AND EXHIBITION TO THE VISITING PUBLIC OF IMPORTANT ASPECTS OF EACH OF THE POLYNESIAN CULTURES REPRESENTED, INCLUDING: AUTHENTIC REPLICAS OF REPRESENTATIVE VILLAGE STRUCTURES IN TYPICAL SETTINGS, DAILY LIVING ACTIVITIES SUCH AS COOKING, AGRICULTURE, ARTIFACTS, ARTS AND CRAFTS (BOTH THE OBJECTS THEMSELVES AND THE SKILLS), COSTUMES, TRADITIONS, AND SONGS AND DANCES (WHICH HAVE A FAR MORE SIGNIFICANT ROLE IN POLYNESIAN CULTURES THAN IN MOST WESTERN CULTURES).THE CENTER ALSO CONDUCTS, DIRECTLY AND INDIRECTLY, SCHOLARLY RESEARCH NECESSARY TO ASSURE THE AUTHENTICITY OF THE CENTERS ACTIVITIES AND TO FOSTER THE PRESERVATION AND APPRECIATION OF POLYNESIAN CULTURES. THE REVENUES LISTED IN PART VIII ARE GENERATED PRIMARILY BY ADMISSIONS PAID BY VISITORS TO THE VILLAGE COMPLEX. IN ADDITION, SINCE MANY VISITORS SPEND MOST OF THE DAY AND EVENING AT THE CENTER AND THE LOCATION OF THE CENTER IS SOMEWHAT REMOTE, CAFETERIA-STYLE DINING FACILITIES AND SNACK BARS ARE PROVIDED FOR THE CONVENIENCE OF THE CENTER'S VISITORS. APPROXIMATELY 511,665 GUESTS VISITED THE CENTER IN 2024.Expenses $47,373,526 · grants $279,409 · revenue $39,548,417
What it must file and when
IRS records say it files Not required (religious organization). Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0109908
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Church
- Exempt since
- 1941
- Accounting year ends
- December
- Files
- Not required (religious organization)
- Category (NTEE)
- Arts, culture and humanities (A230)
- Group exemption
- 5376: THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS
- Assets (IRS master file)
- $116,113,000
- Income (IRS master file)
- $75,906,766
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $57,793,155 | $56,343,835 | $116,113,000 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $58,211,704 | $64,963,490 | $114,912,000 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $61,032,158 | $55,567,585 | $127,639,000 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0109908).
Questions about POLYNESIAN CULTURAL CENTER
- What is the EIN of POLYNESIAN CULTURAL CENTER?
- The employer identification number (EIN) of POLYNESIAN CULTURAL CENTER is 99-0109908.
- Is POLYNESIAN CULTURAL CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1941.
- Which annual return does POLYNESIAN CULTURAL CENTER file?
- Form Not required (religious organization).
- When is the next return of POLYNESIAN CULTURAL CENTER due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did POLYNESIAN CULTURAL CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of POLYNESIAN CULTURAL CENTER?
- The 990 for the year ended December 31, 2024 names ALFRED GRACE.
- Who are the officers and directors of POLYNESIAN CULTURAL CENTER?
- The 990 for the year ended December 31, 2024 lists 13 people; 11 received compensation from the organization, the highest $364,656 (P ALRED GRACE, PRESIDENT/CEO).
- How much revenue does POLYNESIAN CULTURAL CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $57,793,155, expenses of $56,343,835 and total assets of $116,113,000 at year end.
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