Form 990 for tax year 2025
Filed by KALIHI PALAMA CUTURE & ARTS SOCIETY INC.
Totals
- Total revenue
- $574,948
- Total expenses
- $615,506
- Contributions and grants received
- $425,146
- Grants paid
- $11,500
- Program service revenue
- $149,800
- Investment income
- $2
- Other revenue
- $0
- Total assets, end of year
- $91,736
- Total liabilities, end of year
- $85,000
- Net assets or fund balances, end of year
- $6,736
- Program services expenses (Part IX)
- $580,184
- Management and general expenses
- $35,322
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $580,184
Program services were 94.3% 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)
$267,827
-
1f · All other contributions, gifts and grants
$157,319
-
2a · Program service revenue: QUEEN LILIUOKALANI KEIKI HULA
total $149,800 · related or exempt $149,800
-
3 · Investment income
total $2 · related or exempt $2
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $11,500 · program services $11,500
-
5 · Compensation of officers, directors and key employees
total $147,098 · program services $147,098
-
11c · Fees: accounting
total $15,171 · management and general $15,171
-
11g · Fees: other
total $55,707 · program services $55,707
-
13 · Office expenses
total $6,943 · program services $631 · management and general $6,312
-
14 · Information technology
total $452 · management and general $452
-
16 · Occupancy
total $14,278 · program services $14,278
-
17 · Travel
total $19,345 · program services $19,345
-
22 · Depreciation, depletion and amortization
total $4,384 · management and general $4,384
-
23 · Insurance
total $5,613 · management and general $5,613
-
24a · Other expenses: KEIKI HULA COMPETITION
total $327,882 · program services $327,693 · management and general $189
-
24b · Other expenses: MEALS
total $2,899 · program services $2,899
-
24c · Other expenses: BANKING FEES
total $2,128 · management and general $2,128
-
24d · Other expenses: BOOKS & SUBSCRIPTIONS
total $1,073 · management and general $1,073
-
24e · All other expenses
total $1,033 · program services $1,033
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $99,751 · end of year $1,077
-
4 · Accounts receivable
end of year $72,500
-
10a · Land, buildings and equipment: cost or other basis
$30,033
-
10b · Land, buildings and equipment: accumulated depreciation
$11,874
-
10c · Land, buildings and equipment, net
beginning of year $22,543 · end of year $18,159
-
24 · Unsecured notes and loans payable
beginning of year $75,000 · end of year $85,000
-
27 · Net assets without donor restrictions
beginning of year $47,294 · end of year $6,736
Mission and programs · 2025
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 KPCAS HAVE HOSTED OVER 25,000 CHILDREN WHO HAVE DANCED ON OUR STAGE. KPCAS HAS ALSO EXPANDED ITS 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 $580,184 · Grants $11,500 · Revenue $149,800
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Garrett KamGARRETT KAM
PRESIDENT
- Total calculated
- $0
- Hours/week
- 5
-
Delia Parker-UlimaDELIA PARKER-ULIMA
VICE PRESIDE
- Total calculated
- $0
- Hours/week
- 1
-
Kaipo LeopoldinoKAIPO LEOPOLDINO
SECRETARY
- Total calculated
- $5,000
- From this org
- $5,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Trisha WatsonTRISHA WATSON
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Suzane Chun-OaklandSUZANE CHUN-OAKLAND
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Jon NouchiJON NOUCHI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Hinaleimoana Wong-KaluHINALEIMOANA WONG-KALU
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Matt SproatMATT SPROAT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Guy SibillaGUY SIBILLA
EXECUTIVE DI
- Total calculated
- $142,098
- From this org
- $142,098
- 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
- 2025
- Filed
- 5 August 2026
- IRS schema version
- 2025v4.0
- Source object
- 202622219349300452
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.