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Nonprofiteer
← POLYNESIAN CULTURAL CENTER

Form 990 for tax year 2022

Filed by POLYNESIAN CULTURAL CENTER.

Totals

Total revenue
$61,032,158
Total expenses
$55,567,585
Contributions and grants received
$265,100
Grants paid
$281,343
Program service revenue
$44,690,598
Investment income
$230,650
Other revenue
$15,845,810
Total assets, end of year
$127,639,000
Total liabilities, end of year
$14,972,000
Net assets or fund balances, end of year
$112,667,000
Program services expenses (Part IX)
$46,572,105
Management and general expenses
$8,906,131
Fundraising expenses
$89,349
Program service expenses (Part III)
$46,572,105

Program services were 83.8% 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

    $265,100

  • 2a · Program service revenue: ADMISSIONS

    total $53,643,693 · related or exempt $38,393,967 · unrelated business $15,249,726

  • 2b · Program service revenue: ADMISSIONS REFUNDS

    total -$183,198 · related or exempt -$183,198

  • 2c · Program service revenue: SALES DISCOUNTS

    total -$8,769,897 · related or exempt -$5,910,076 · unrelated business -$2,859,821

  • 3 · Investment income

    total $281,669 · excluded $281,669

  • 6a · Gross rents

    real property $2,300,978

  • 6b · Less rental expenses

    real property $329,112

  • 6c · Rental income or loss

    real property $1,971,866

  • 6d · Net rental income or loss

    total $1,971,866 · excluded $1,971,866

  • 7a · Gross sales of assets other than inventory

    other assets $15,000

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

    other assets $66,019

  • 7c · Gain or loss

    other assets -$51,019

  • 7d · Net gain or loss

    total -$51,019 · excluded -$51,019

  • 10a · Gross sales of inventory

    $23,045,418

  • 10b · Cost of goods sold

    $11,269,455

  • 10c · Net income from sales of inventory

    total $11,775,963 · related or exempt -$1,207,307 · unrelated business $5,413,181 · excluded $7,570,089

  • 11a · Other revenue: TRANSPORTATION

    total $2,080,067 · related or exempt $2,080,067

  • 11b · Other revenue: HAWAII CAPTL GOODS CREDIT

    total $17,914 · unrelated business $17,914

  • 11e · Other revenue, total

    $2,097,981

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $281,343 · program services $281,343

  • 5 · Compensation of officers, directors and key employees

    total $1,786,980 · management and general $1,697,631 · fundraising $89,349

  • 7 · Other salaries and wages

    total $22,437,139 · program services $18,847,197 · management and general $3,589,942

  • 8 · Pension plan contributions

    total $1,248,086 · program services $1,085,835 · management and general $162,251

  • 9 · Other employee benefits

    total $2,872,515 · program services $2,499,088 · management and general $373,427

  • 10 · Payroll taxes

    total $1,311,776 · program services $1,141,245 · management and general $170,531

  • 11b · Fees: legal

    total $12,726 · management and general $12,726

  • 11c · Fees: accounting

    total $69,592 · management and general $69,592

  • 11g · Fees: other

    total $1,749,332 · program services $1,574,399 · management and general $174,933

  • 12 · Advertising and promotion

    total $2,032,418 · program services $1,829,176 · management and general $203,242

  • 14 · Information technology

    total $79,734 · program services $39,867 · management and general $39,867

  • 16 · Occupancy

    total $2,955,123 · program services $2,925,572 · management and general $29,551

  • 17 · Travel

    total $74,782 · program services $29,165 · management and general $45,617

  • 22 · Depreciation, depletion and amortization

    total $6,920,922 · program services $4,913,855 · management and general $2,007,067

  • 24a · Other expenses: BANK FEES

    total $2,547,428 · program services $2,547,428

  • 24b · Other expenses: SUPPLIES

    total $1,759,865 · program services $1,477,879 · management and general $281,986

  • 24c · Other expenses: EQUIPMENT RENTAL & MAIN

    total $1,624,868 · program services $1,608,619 · management and general $16,249

  • 24d · Other expenses: EXCISE TAX

    total $1,595,172 · program services $1,595,172

  • 24e · All other expenses

    total $4,207,784 · program services $4,176,265 · management and general $31,519

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $7,726,000 · end of year $13,182,000

  • 4 · Accounts receivable

    beginning of year $679,000 · end of year $963,000

  • 8 · Inventories for sale or use

    beginning of year $1,536,000 · end of year $1,916,000

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

    $178,743,048

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

    $94,735,048

  • 10c · Land, buildings and equipment, net

    beginning of year $83,274,000 · end of year $84,008,000

  • 11 · Investments: publicly traded securities

    beginning of year $17,306,000 · end of year $15,489,000

  • 15 · Other assets

    beginning of year $5,728,000 · end of year $12,081,000

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,755,000 · end of year $3,384,000

  • 19 · Deferred revenue

    beginning of year $3,665,000 · end of year $3,853,000

  • 25 · Other liabilities

    beginning of year $8,854,000 · end of year $7,735,000

  • 27 · Net assets without donor restrictions

    beginning of year $97,477,000 · end of year $110,157,000

  • 28 · Net assets with donor restrictions

    beginning of year $2,498,000 · end of year $2,510,000

Mission and programs · 2022

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 493,730 GUESTS VISITED THE CENTER IN 2022.

    Expenses $46,572,105 · Grants $281,343 · Revenue $33,173,453

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • P ALFRED GRACE

    PRESIDENT

    Total calculated
    $398,810
    From this org
    $368,740
    From related orgs
    $0
    Other
    $30,070
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $270,629
    Bonus
    $54,728
    Other
    $43,383
    Deferred
    $10,359
    Nontaxable benefits
    $19,711
    Filer's total
    $398,810

  • DON BLOHM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • FRASER BULLOCK

    CHAIRMAN, DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • ERIC WORKMAN

    EXECUTIVE VICE-PRESIDENT

    Total calculated
    $278,095
    From this org
    $228,736
    From related orgs
    $0
    Other
    $49,359
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,059
    Bonus
    $32,477
    Other
    $7,200
    Deferred
    $29,648
    Nontaxable benefits
    $19,711
    Filer's total
    $278,095

  • JAROD HESTER

    CHIEF OPERATING AND FINANCE

    Total calculated
    $323,720
    From this org
    $277,173
    From related orgs
    $0
    Other
    $46,547
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $211,775
    Bonus
    $34,648
    Other
    $30,750
    Deferred
    $26,836
    Nontaxable benefits
    $19,711
    Filer's total
    $323,720

  • TAITO VUNIWAI

    VICE-PRESIDENT OF HUMAN RESOURCES

    Total calculated
    $214,763
    From this org
    $181,408
    From related orgs
    $0
    Other
    $33,355
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,012
    Bonus
    $22,396
    Other
    $18,000
    Deferred
    $13,644
    Nontaxable benefits
    $19,711
    Filer's total
    $214,763

  • DELSA MOE

    VICE-PRESIDENT OF CULTURAL

    Total calculated
    $186,695
    From this org
    $166,828
    From related orgs
    $0
    Other
    $19,867
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,064
    Bonus
    $25,764
    Other
    $0
    Deferred
    $7,769
    Nontaxable benefits
    $12,098
    Filer's total
    $186,695

  • GREGORY MAPLES

    VICE-PRESIDENT OF FOOD SERVICES

    Total calculated
    $208,086
    From this org
    $167,027
    From related orgs
    $0
    Other
    $41,059
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,479
    Bonus
    $24,548
    Other
    $0
    Deferred
    $21,932
    Nontaxable benefits
    $19,127
    Filer's total
    $208,086

  • JEROME ULUAVE

    VICE PRESIDENT OF PHYSICAL

    Total calculated
    $184,515
    From this org
    $155,809
    From related orgs
    $0
    Other
    $28,706
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,059
    Bonus
    $0
    Other
    $12,750
    Deferred
    $13,101
    Nontaxable benefits
    $15,605
    Filer's total
    $184,515

  • RAYMOND MAGALEI

    DIRECTOR OF THEATER

    Total calculated
    $162,138
    From this org
    $134,657
    From related orgs
    $0
    Other
    $27,481
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $123,593
    Bonus
    $3,864
    Other
    $7,200
    Deferred
    $5,306
    Nontaxable benefits
    $22,175
    Filer's total
    $162,138

  • KEALII HAVERLY

    VICE PRESIDENT OF PHYSICAL

    Total calculated
    $176,807
    From this org
    $148,174
    From related orgs
    $0
    Other
    $28,633
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,691
    Bonus
    $22,483
    Other
    $0
    Deferred
    $6,458
    Nontaxable benefits
    $22,175
    Filer's total
    $176,807

  • BRETT GROW

    DIRECTOR OF DIGITAL MARKET

    Total calculated
    $163,216
    From this org
    $124,683
    From related orgs
    $0
    Other
    $38,533
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $116,411
    Bonus
    $8,272
    Other
    $0
    Deferred
    $16,549
    Nontaxable benefits
    $21,984
    Filer's total
    $163,216

  • FRANCIS HO CHING

    GENERAL MANAGER

    Total calculated
    $158,151
    From this org
    $134,504
    From related orgs
    $0
    Other
    $23,647
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $109,789
    Bonus
    $6,715
    Other
    $18,000
    Deferred
    $4,520
    Nontaxable benefits
    $19,127
    Filer's total
    $158,151

  • BRIDGETTE BURNETT

    DIRECTOR OF TALENT ACQUISITIONS

    Total calculated
    $148,422
    From this org
    $119,625
    From related orgs
    $0
    Other
    $28,797
    Hours/week
    40

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 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 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
  • 7 · Other non-fixed payments
  • 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 2022 WAS $102,892.

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

No itemized grants to organizations 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
2022
Filed
13 November 2023
IRS schema version
2022v5.0
Source object
202333189349315868

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