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Nonprofiteer
← KALIHI PALAMA CUTURE & ARTS SOCIETY INC

Form 990 for tax year 2023

Filed by KALIHI PALAMA CUTURE & ARTS SOCIETY INC.

Totals

Total revenue
$232,009
Total expenses
$210,725
Contributions and grants received
$204,346
Grants paid
$6,850
Program service revenue
$27,663
Investment income
$0
Other revenue
$0
Total assets, end of year
$31,649
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$31,649
Program services expenses (Part IX)
$178,549
Management and general expenses
$32,176
Fundraising expenses
$0
Program service expenses (Part III)
$178,549

Program services were 84.7% 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.

  • 1e · Government grants (contributions)

    $115,000

  • 1f · All other contributions, gifts and grants

    $89,346

  • 2a · Program service revenue: QUEEN LILIUOKALANI KEIKI HULA

    total $27,663 · related or exempt $27,663

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $6,850 · program services $6,850

  • 5 · Compensation of officers, directors and key employees

    total $42,500 · program services $31,875 · management and general $10,625

  • 7 · Other salaries and wages

    total $34,006 · program services $34,006

  • 10 · Payroll taxes

    total $24,888 · program services $21,431 · management and general $3,457

  • 11b · Fees: legal

    total $300 · program services $300

  • 11c · Fees: accounting

    total $2,639 · management and general $2,639

  • 11g · Fees: other

    total $26,152 · program services $21,669 · management and general $4,483

  • 12 · Advertising and promotion

    total $872 · program services $872

  • 13 · Office expenses

    total $11,988 · program services $6,943 · management and general $5,045

  • 16 · Occupancy

    total $12,421 · program services $12,421

  • 17 · Travel

    total $27,241 · program services $27,241

  • 22 · Depreciation, depletion and amortization

    total $279 · management and general $279

  • 23 · Insurance

    total $5,258 · program services $64 · management and general $5,194

  • 24a · Other expenses: OTHER PROJECT EXPENSES

    total $14,491 · program services $14,491

  • 24b · Other expenses: OTHER EXPENSES

    total $445 · program services $170 · management and general $275

  • 24c · Other expenses: GENERAL EXCISE TAX

    total $395 · program services $216 · management and general $179

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $10,292 · end of year $25,668

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

    $10,174

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

    $4,193

  • 10c · Land, buildings and equipment, net

    beginning of year $73 · end of year $5,981

  • 27 · Net assets without donor restrictions

    beginning of year $10,365 · end of year $31,649

Mission and programs · 2023

Mission

IN 1972, KUMU HULA GEORGE LANAKILAKEKIAHIALI`I NA`OPE AND KAHU WENDELL SILVA CREATED OUR ORGANIZATION TO PRESERVE HAWAIIAN CULTURE THROUGH DANCE. FROM THAT IDEA THEY FORMED THE KALIHI-PALAMA CULTURE & ARTS SOCIETY, INC. (KPCAS) TO PROVIDE OPPORTUNITIES FOR HAWAII'S KEIKI, REGARDLESS OF NATIONALITY, TO SHOWCASE HULA, HAWAIIAN LANGUAGE AND CULTURE. THE MOST VISIBLE EXAMPLE OF THEIR EFFORTS IS REPRESENTED BY WHAT IS NOW RECOGNIZED INTERNATIONALLY AS THE QUEEN LILI'UOKALANI KEIKI HULA COMPETITION. OVER THE PAST 45 YEARS KCPAS ESTIMATES THAT KCPAS HAVE HOSTED OVER 25,000 CHILDREN WHO HAVE DANCED ON OUR STAGE. KPCAS HAS ALSO EXPANDED OUR MISSION OVER THE YEARS TO PROVIDE ETHNIC DANCE AT NOMINAL AND SOMETIMES NO COST AT VARIOUS COMMUNITY CENTERS; HULA, FILIPINO FOLK, OKINAWAN, AND AMERICAN DANCE TO THE HAWAI`I COMMUNITY WITH NOMINAL COSTS. KPCAS CONTINUES TO SUPPORT ITS MISSION TO PROMOTE HULA LITERACY IN HAWAI`I AND ABROAD WITH ITS KEIKI HULA ANNUAL LANGUAGE SCHOLARSHIP AWARD. KPCAS HAS MOST

Activities or mission (Part I)

PROVIDES CULTURE AND ARTS PROGRAMS IN THE KALIHI-PALAMA AREA AND SPECIAL PROJECTS ON A STATEWIDE BASIS.

  • KALIHI-PALAMA CULTURE AND ARTS SOCIETY, INC. (KPCAS) PROGRAM SERVICES INCLUDE NEARLY 1,000 CHILDREN SERVICED ANNUALLY WITH FREE AFTER-SCHOOL ACTIVITIES. THE ORGANIZATION PROVIDES HULA, FILIPINO FOLK, OKINAWAN, AND AMERICAN DANCE TO THE HAWAI`I COMMUNITY WITH NOMINAL COSTS. KPCAS CONTINUES TO SUPPORT HULA LITERACY IN HAWAI`I AND ABROAD WITH ITS KEIKI HULA INTERNATIONAL EXCHANGE PROGRAM ESTABLISHED IN 2004. KPCAS PRESENTS TWO MAJOR ANNUAL CULTURAL EVENTS OPEN TO THE PUBLIC. THE QUEEN LILI`UOKALANI KEIKI HULA COMPETITION (KEIKI HULA) AND THE MALIA CRAVER HULA KAHIKO COMPETITION ARE RECOGNIZED AS DISTINGUISHED EVENTS THAT PROMOTE HULA PRESERVATION FROM A LOCAL TO INTERNATIONAL PERSPECTIVE. THE MALIA CRAVER HULA KAHIKO COMPETITION WAS ESTABLISHED IN 1988. IT IS A SHOWCASE AMONGST HAWAI`I'S SECONDARY SCHOOL STUDENTS IN THEIR ACHIEVEMENTS OF SONG AND DANCE. THE FIRST QUEEN LILI`UOKALANI KEIKI HULA COMPETITION WAS INSTITUTED IN 1976. SINCE THEN THE COMPETITION NOW REACHES APPROXIMATELY 500 KEIKI HULA PARTICIPANTS WITH AN AUDIENCE OVER ONE MILLION ANNUALLY. KPCAS ACKNOWLEDGES EXCELLENCE IN HULA PRESERVATION BY PROVIDING TROPHIES AND MONETARY AWARDS. KPCAS ALSO RECOGNIZES EACH YEAR ONE KAIKAMAHINE KUMU HULA AND ONE KANE KUMU HULA FOR THEIR LIFELONG DEDICATION TO TEACHING CHILDREN EACH OF WHOM IS AWARDED OUR LIKELIKE AND LELEIOHOKU COMMERMORATIVE PLAQUE. FINALLY, AND PERHAPS MOST IMPORTANTLY, KPCAS RECOGNIZES EXCELLENCE IN HAWAIIAN LANGUGE ACHIEVEMENT WITH ITS ANNUAL KAWENA?ULA KEIKI HULA SCHOLARSHIP. THIS YEAR KPCAS EXPANDED ITS COMMUNITY OUT REACH BEYOND JUST OUR HULA COMMUNITY. WE CREATED A "VENDOR VILLAGE" TO PROVIDE A COMMERCIAL SPACE FOR LOCAL HAWAIIAN ARTISANS TO SELL THEIR CREATIONS. WE INCLUDED NATIONAL FASHION DESIGNERS SUCH AS MANAOLA AND KINI ZAMORA. WE SOUGHT LEI MAKERS AS WELL AS LEI HULU CRAFTERS TO HELP OUR FAMILY AND FRIENDS CELEBRATE THEIR DANCERS IN STYLE. WE OFFERED NON-COMPETING FOOD VENDORS AND JEWELRY MAKERS. IN ESSENCE, WE CREATED A SPACE TO PROMOTE THE ARTISTS WITHIN OUR LOCAL ARTISAN COMMUNITY. KPCAS KNOWS IT HAS HAD AND CONTINUES TO HAVE A PERVASIVE IMPACT ON OUR LOCAL COMMUNITY AS WELL AS ON MILLIONS OF OTHERS WHO LIVE BEYOND OUR BEACHES. WE KNOW THROUGH OUR SURVEYS, FOR INSTANCE, THAT OUR EVENT HAS TOUCHED NEARLY EVERY PERSON WITHIN OUR STATE. THIS IS SO AS WE HAVE HAD TENS OF THOUSANDS OF KEIKI DANCE HULA AT OUR EVENT IN THE LAST FORTY-FOUR YEARS. OR SOMEONE IN THEIR FAMILY HAS DANCED KEIKI HULA. OR SOMEONE AT WORK KNOWS SOMEONE WHO HAS A KEIKI THAT DANCES HULA. OR SOMEONE HAS A FRIEND WHO HAS DANCED KEIKI HULA. AND SO ON. WE ARE PROUD THAT WE HAVE BECOME A QUIETLY PERVASIVE AND POSITIVE FORCE, WHICH CONTINUES TO BE A SILENT SOURCE OF HAWAIIAN ENERGY

    Expenses $178,549 · Grants $6,850 · Revenue $27,663

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

Listed in Part VII

  • Garrett Kam

    SEE SCHEDULE

    Total calculated
    $0
    Hours/week
    5
  • Delia Parker-Ulima

    SEE SCHEDULE

    Total calculated
    $0
    Hours/week
    1
  • Kaipo Leopoldino

    SEE SCHEDULE

    Total calculated
    $0
    Hours/week
    1
  • Trisha Watson

    SEE SCHEDULE

    Total calculated
    $0
    Hours/week
    1
  • Suzane Chun-Oakland

    SEE SCHEDULE

    Total calculated
    $0
    Hours/week
    1
  • Bryan Andaya

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jon Nouchi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Hinaleimoana Wong-Kalu

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Matt Sproat

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Guy Sibilla

    EXECUTIVE DI

    Total calculated
    $42,500
    From this org
    $42,500
    From related orgs
    $0
    Other
    $0
    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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 April 2024
IRS schema version
2023v5.0
Source object
202401229349302525

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