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Nonprofiteer
← POLYNESIAN CULTURAL CENTER

Form 990 for tax year 2023

Filed by POLYNESIAN CULTURAL CENTER.

Totals

Total revenue
$58,211,704
Total expenses
$64,963,490
Contributions and grants received
$375,881
Grants paid
$10,495,718
Program service revenue
$62,172,344
Investment income
-$518,330
Other revenue
-$3,818,191
Total assets, end of year
$114,912,000
Total liabilities, end of year
$13,964,000
Net assets or fund balances, end of year
$100,948,000
Program services expenses (Part IX)
$49,712,513
Management and general expenses
$15,250,977
Fundraising expenses
$0
Program service expenses (Part III)
$49,712,513

Program services were 76.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $375,881

  • 2a · Program service revenue: ADMISSIONS

    total $62,172,344 · related or exempt $49,869,536 · unrelated business $12,302,808

  • 3 · Investment income

    total $191,679 · excluded $191,679

  • 6a · Gross rents

    real property $2,208,517

  • 6b · Less rental expenses

    real property $988,301

  • 6c · Rental income or loss

    real property $1,220,216

  • 6d · Net rental income or loss

    total $1,220,216 · excluded $1,220,216

  • 7a · Gross sales of assets other than inventory

    securities $10,000,000 · other assets $19,500

  • 7b · Less cost or other basis and sales expenses

    securities $10,729,509 · other assets $0

  • 7c · Gain or loss

    securities -$729,509 · other assets $19,500

  • 7d · Net gain or loss

    total -$710,009 · excluded -$710,009

  • 10a · Gross sales of inventory

    $11,261,598

  • 10b · Cost of goods sold

    $16,355,980

  • 10c · Net income from sales of inventory

    total -$5,094,382 · related or exempt -$9,942,697 · unrelated business $4,848,315

  • 11a · Other revenue: HAWAII CAPTL GOODS CREDIT

    total $55,975 · unrelated business $55,975

  • 11e · Other revenue, total

    $55,975

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $10,217,167 · program services $10,217,167

  • 2 · Grants to domestic individuals

    total $278,551 · program services $278,551

  • 5 · Compensation of officers, directors and key employees

    total $1,737,546 · program services $1,251,033 · management and general $486,513

  • 7 · Other salaries and wages

    total $27,831,844 · program services $20,038,928 · management and general $7,792,916

  • 8 · Pension plan contributions

    total $1,575,671 · program services $1,134,483 · management and general $441,188

  • 9 · Other employee benefits

    total $2,684,472 · program services $1,932,820 · management and general $751,652

  • 10 · Payroll taxes

    total $1,213,097 · program services $873,430 · management and general $339,667

  • 11b · Fees: legal

    total $11,916 · program services $8,580 · management and general $3,336

  • 11c · Fees: accounting

    total $10,712 · program services $7,713 · management and general $2,999

  • 11g · Fees: other

    total $1,361,044 · program services $979,952 · management and general $381,092

  • 12 · Advertising and promotion

    total $3,058,255 · program services $2,201,944 · management and general $856,311

  • 13 · Office expenses

    total $2,409,031 · program services $1,734,502 · management and general $674,529

  • 14 · Information technology

    total $739,840 · program services $532,685 · management and general $207,155

  • 16 · Occupancy

    total $2,967,947 · program services $2,136,922 · management and general $831,025

  • 17 · Travel

    total $173,360 · program services $124,819 · management and general $48,541

  • 19 · Conferences, conventions and meetings

    total $100,281 · program services $72,202 · management and general $28,079

  • 22 · Depreciation, depletion and amortization

    total $6,316,097 · program services $4,547,590 · management and general $1,768,507

  • 24a · Other expenses: REPAIRS & MAINTENANCE

    total $1,220,261 · program services $878,588 · management and general $341,673

  • 24b · Other expenses: EMPLOYEE DEVELOPMENT

    total $328,910 · program services $236,815 · management and general $92,095

  • 24c · Other expenses: EQUIPMENT

    total $159,973 · program services $115,181 · management and general $44,792

  • 24d · Other expenses: USE TAX

    total $121,739 · program services $87,652 · management and general $34,087

  • 24e · All other expenses

    total $445,776 · program services $320,956 · management and general $124,820

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $13,182,000 · end of year $13,582,000

  • 4 · Accounts receivable

    beginning of year $963,000 · end of year $1,359,000

  • 8 · Inventories for sale or use

    beginning of year $1,916,000 · end of year $2,486,000

  • 10a · Land, buildings and equipment: cost or other basis

    $185,490,000

  • 10b · Land, buildings and equipment: accumulated depreciation

    $100,760,000

  • 10c · Land, buildings and equipment, net

    beginning of year $84,008,000 · end of year $84,730,000

  • 11 · Investments: publicly traded securities

    beginning of year $15,489,000 · end of year $6,769,000

  • 15 · Other assets

    beginning of year $12,081,000 · end of year $5,986,000

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,384,000 · end of year $3,397,000

  • 19 · Deferred revenue

    beginning of year $3,853,000 · end of year $4,409,000

  • 25 · Other liabilities

    beginning of year $7,735,000 · end of year $6,158,000

  • 27 · Net assets without donor restrictions

    beginning of year $110,157,000 · end of year $99,139,000

  • 28 · Net assets with donor restrictions

    beginning of year $2,510,000 · end of year $1,809,000

Mission and programs · 2023

Mission

EDUCATIONAL & CULTURAL MUSEUM

Activities or mission (Part I)

EDUCATION & CULTURAL MUSEUM

  • 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 0)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 479,034 GUESTS VISITED THE CENTER IN 2023.

    Expenses $49,712,513 · Grants $10,495,718 · Revenue $39,926,839

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • P ALRED GRACE

    PRESIDENT/CEO

    Total calculated
    $364,520
    From this org
    $326,537
    From related orgs
    $0
    Other
    $37,983
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $280,410
    Bonus
    $0
    Other
    $46,127
    Deferred
    $12,340
    Nontaxable benefits
    $26,028
    Filer's total
    $364,905

  • FRASER BULLOCK

    CHAIRMAN/DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • DON BLOHM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • JAROD HESTER

    CHIEF OPERATING & FINANCIAL OFFICER

    Total calculated
    $295,932
    From this org
    $264,021
    From related orgs
    $0
    Other
    $31,911
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $231,520
    Bonus
    $0
    Other
    $32,501
    Deferred
    $11,343
    Nontaxable benefits
    $20,953
    Filer's total
    $296,317

  • ERIC WORKMAN

    VP/CHIEF MARKETING OFFICER

    Total calculated
    $253,242
    From this org
    $223,648
    From related orgs
    $0
    Other
    $29,594
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,748
    Bonus
    $0
    Other
    $3,900
    Deferred
    $9,026
    Nontaxable benefits
    $20,953
    Filer's total
    $253,627

  • GREGORY MAPLES

    VP OF CULINARY SERVICES

    Total calculated
    $191,909
    From this org
    $165,104
    From related orgs
    $0
    Other
    $26,805
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $165,044
    Bonus
    $0
    Other
    $60
    Deferred
    $6,801
    Nontaxable benefits
    $20,389
    Filer's total
    $192,294

  • DELSA MOE

    VP OF CULTURAL PRESENTATION

    Total calculated
    $190,664
    From this org
    $171,626
    From related orgs
    $0
    Other
    $19,038
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $171,246
    Bonus
    $0
    Other
    $380
    Deferred
    $7,150
    Nontaxable benefits
    $12,274
    Filer's total
    $191,050

  • KEALII HAVERLY

    VP OF PHYSICAL FACILITIES

    Total calculated
    $183,840
    From this org
    $153,804
    From related orgs
    $0
    Other
    $30,036
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $153,804
    Bonus
    $0
    Other
    $0
    Deferred
    $6,370
    Nontaxable benefits
    $24,052
    Filer's total
    $184,226

  • TAITO VUNIWAI

    VP OF HR - JAN-OCT

    Total calculated
    $254,806
    From this org
    $233,614
    From related orgs
    $0
    Other
    $21,192
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,978
    Bonus
    $0
    Other
    $87,636
    Deferred
    $4,052
    Nontaxable benefits
    $17,461
    Filer's total
    $255,127

  • FRANCIS HO CHING

    SENIOR DIRECTOR - RETAIL SALES & MARKETING

    Total calculated
    $163,181
    From this org
    $138,165
    From related orgs
    $0
    Other
    $25,016
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $105,721
    Bonus
    $14,544
    Other
    $17,900
    Deferred
    $5,012
    Nontaxable benefits
    $20,389
    Filer's total
    $163,566

  • RAYMOND MAGALEI

    SENIOR DIRECTOR - THEATER

    Total calculated
    $165,021
    From this org
    $135,847
    From related orgs
    $0
    Other
    $29,174
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,237
    Bonus
    $4,010
    Other
    $3,600
    Deferred
    $5,508
    Nontaxable benefits
    $24,052
    Filer's total
    $165,407

  • BRET GROW

    DIRECTOR - DIGITAL MARKETING & DIGITAL COMMERCE

    Total calculated
    $161,157
    From this org
    $131,212
    From related orgs
    $0
    Other
    $29,945
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $114,428
    Bonus
    $16,724
    Other
    $60
    Deferred
    $5,526
    Nontaxable benefits
    $24,804
    Filer's total
    $161,542

  • BRIDGETTE BURNETT

    DIRECTOR - TALENT ACQUISITIONS & HRIS

    Total calculated
    $148,958
    From this org
    $129,961
    From related orgs
    $0
    Other
    $18,997
    Hours/week
    40

  • SETH CASEY

    SENIOR DIRECTOR - MARKETING & DIGITAL COMMERCE

    Total calculated
    $153,705
    From this org
    $124,828
    From related orgs
    $0
    Other
    $28,877
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $109,082
    Bonus
    $15,746
    Other
    $0
    Deferred
    $5,211
    Nontaxable benefits
    $24,052
    Filer's total
    $154,091

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
THE MEMBERS OF THE BOARD OF DIRECTORS SERVE WITHOUT COMPENSATION BUT ARE REIMBURSED FOR TRAVEL TO BOARD OF DIRECTOR MEETINGS WHICH ARE HELD THREE TIMES A YEAR BY TELECONFERENCE PLUS ONCE A YEAR IN PERSON. TRAVEL TO BOARD MEETINGS MAY BE FIRST CLASS OR COACH AT THE ELECTION OF THE BOARD MEMBER. THE CENTER OWNS SEVERAL HOMES IN THE SURROUNDING COMMUNITY TO ENSURE THAT HOUSING IS AVAILABLE FOR KEY EMPLOYEES. THESE HOMES ARE RENTED TO EMPLOYEES FOR FAIR MARKET RENT. RENTS ARE SET BASED ON RENTAL RATES OF COMPARABLE HOUSING IN THE SURROUNDING COMMUNITY. THE AMOUNT OF RENT FOR THESE HOMES IN 2023 WAS $243,068.
PART I, LINE 4A
TAITO VUNIWAI, VICE PRESIDENT OF HUMAN RESOURCES - SEVERANCE PAYMENT OF $77,636 MADE AS REQUIRED UNDER AGREEMENT WITH EMPLOYER UPON DEPARTURE FROM EMPLOYMENT.
PART I, LINE 7
THE ORGANIZATION ANNUALLY REVIEWS THE PERFORMANCES OF THE EXECUTIVE STAFF AND OTHER STAFF TO DETERMINE IF ADDITIONAL COMPENSATION IN THE FORM OF BONUSES WILL BE PAID. DURING CALENDAR YEAR ENDING DECEMBER 31, 2023, BONUSES WERE AWARDED BASED ON REVIEW OF EACH INDIVIDUAL'S PERFORMANCE AND SERVICES TO THE ORGANIZATION.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2023
Filed
13 November 2024
IRS schema version
2023v5.1
Source object
202433199349317068

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