2023-11-14T16:36:05-06:00 2022-12-31 450250958 EIDE BAILLY LLP 5929 FASHION POINT DR STE 300 OGDEN UT 844034684 990 2022-01-01 990109908 POLYNESIAN CULTURAL CENTER POLY 8082933005 55-370 KAMEHAMEHA HIGHWAY LAIE HI 96762 ALFRED GRACE CEO 8082933005 2023-11-13 1 ALFRED GRACE 999009999 1 CHETT CAMPBELL CPA P01301037 8016211575 2023-11-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ALFRED GRACE 55-370 KAMEHAMEHA HIGHWAY LAIE HI 96762 72696744 0 X POLYNESIA.COM X 1963 HI EDUCATION & CULTURAL MUSEUM 3 2 673 94 17821000 0 29268071 265100 22429046 44690598 210103 230650 10738338 15845810 62645558 61032158 268937 281343 0 0 22070960 29656496 0 0 89349 19381882 25629746 41721779 55567585 20923779 5464573 116249000 127639000 16274000 14972000 99975000 112667000 X EDUCATIONAL & CULTURAL MUSEUM 0 0 46572105 281343 33173453 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. 46572105 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 94 0 1 673 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 1 1 1 0 HI X A TAUARIKI KALAMA 8082933037 55-370 KAMEHAMEHA HWY LAIE HI 96762 P ALFRED GRACE PRESIDENT 40.00 X X 368740 0 30070 DON BLOHM DIRECTOR 3.00 X 0 0 0 FRASER BULLOCK CHAIRMAN, DIRECTOR 3.00 X X 0 0 0 ERIC WORKMAN EXECUTIVE VICE-PRESIDENT 40.00 X 228736 0 49359 JAROD HESTER CHIEF OPERATING AND FINANCE 40.00 X 277173 0 46547 TAITO VUNIWAI VICE-PRESIDENT OF HUMAN RESOURCES 40.00 X 181408 0 33355 DELSA MOE VICE-PRESIDENT OF CULTURAL 40.00 X 166828 0 19867 GREGORY MAPLES VICE-PRESIDENT OF FOOD SERVICES 40.00 X 167027 0 41059 JEROME ULUAVE VICE PRESIDENT OF PHYSICAL 40.00 X 155809 0 28706 RAYMOND MAGALEI DIRECTOR OF THEATER 40.00 X 134657 0 27481 KEALII HAVERLY VICE PRESIDENT OF PHYSICAL 40.00 X 148174 0 28633 BRETT GROW DIRECTOR OF DIGITAL MARKET 40.00 X 124683 0 38533 FRANCIS HO CHING GENERAL MANAGER 40.00 X 134504 0 23647 BRIDGETTE BURNETT DIRECTOR OF TALENT ACQUISITIONS 40.00 X 119625 0 28797 2207364 0 396054 12 0 1 0 BRIGHAM YOUNG UNIVERSITY - HAWAII 55-220 KULANUI STREET LAIE HI 96762 SECURITY AND FIRST AID 682888 KONA WINDS ELECTRIC PO BOX 726 HAUULA HI 96717 ELECTRICAL 421402 SHIRMA'S WELDING CO INC 87-212 HALEMALUHIA PL WAIANAE HI 96792 WELDING 167900 FLS COMPOSITES LLC 705 N NIMITZ HWY HONOLULU HI 96817 CANOE CONSTRUCTION 102984 4 265100 265100 ADMISSIONS 711130 53643693 38393967 15249726 ADMISSIONS REFUNDS 711130 -183198 -183198 SALES DISCOUNTS 711130 -8769897 -5910076 -2859821 44690598 281669 281669 2300978 329112 1971866 1971866 1971866 15000 66019 -51019 -51019 -51019 23045418 11269455 11775963 -1207307 5413181 7570089 TRANSPORTATION 711130 2080067 2080067 HAWAII CAPTL GOODS CREDIT 711130 17914 17914 2097981 61032158 33173453 17821000 9772605 281343 281343 1786980 1697631 89349 22437139 18847197 3589942 1248086 1085835 162251 2872515 2499088 373427 1311776 1141245 170531 12726 12726 69592 69592 1749332 1574399 174933 2032418 1829176 203242 79734 39867 39867 2955123 2925572 29551 74782 29165 45617 6920922 4913855 2007067 BANK FEES 2547428 2547428 SUPPLIES 1759865 1477879 281986 EQUIPMENT RENTAL & MAIN 1624868 1608619 16249 EXCISE TAX 1595172 1595172 4207784 4176265 31519 55567585 46572105 8906131 89349 7726000 13182000 679000 963000 1536000 1916000 178743048 94735048 83274000 84008000 17306000 15489000 5728000 12081000 116249000 127639000 3755000 3384000 3665000 3853000 8854000 7735000 16274000 14972000 X 97477000 110157000 2498000 2510000 99975000 112667000 116249000 127639000 X 5464573 -2127593 9355020 X 0 0 0 X 142541 186387 8364431 29268071 265100 38226530 47569949 47496276 8802813 24178914 41950849 169998801 47712490 47682663 17167244 53446985 42215949 208225331 0 0 0 208225331 2286380 2671862 711306 1642259 2582647 9894454 2286380 2671862 711306 1642259 2582647 9894454 49998870 50354525 17878550 55089244 44798596 218119785 0.95460 0.95700 0.04540 0.04300 X SCHEDULE A, PART III - SUPPLEMENTAL INFORMATION FOR THE YEARS ENDED DECEMBER 31, 2017 THROUGH AND INCLUDING 2022, OTHER THAN THE CONTRIBUTIONS DISCLOSED IN SCHEDULE A, PART III, LINE 7 A), THE CENTER DID NOT RECEIVE ANY GIFTS, GRANTS, CONTRIBUTIONS, MEMBERSHIP FEES OR GROSS RECEIPTS FROM ADMISSIONS, SALE OF MERCHANDISE OR SERVICES, OR FURNISHING OF FACILITIES IN ANY TAX-EXEMPT ACTIVITIES FROM ANY "DISQUALIFIED PERSON" EXCEPT THAT CERTAIN DISQUALIFIED PERSONS MAY HAVE PAID FOR ADMISSION TO THE CENTER OR PURCHASED MERCHANDISE FROM THE CENTER. THE CENTER'S ACCOUNTING SYSTEM DOES NOT INCLUDE THE DATA NECESSARY TO CALCULATE THE AMOUNT OF SUCH PAYMENTS OR PURCHASES; HOWEVER, THE CENTER BELIEVES SUCH AMOUNTS TO BE INSIGNIFICANT AND DE MINIMUS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2498000 243000 231000 2510000 2309000 259000 62000 132000 2498000 1100000 281000 988000 60000 2309000 1000000 100000 1100000 1850000 850000 1000000 0.39841 0.60159 0 0 101896 101896 130997259 67989378 63007881 20295670 6055847 14239823 20610372 14810392 5799980 6737851 5879431 858420 84008000 UNIFORMS & RELATED MATERIALS 282000 SUPPLIES 58000 PENSION ASSET IN EXCESS OF OBLIGATION 11541000 OTHER ASSETS 200000 12081000 DUE TO AFFILIATE 2702000 PENSION, POSTRETIREMENT AND POST-EMPLOYMENT BENEFITS 5033000 7735000 72007645 -2127593 1475625 46802 -605166 72612811 -11580653 -11580653 61032158 68641777 1354438 11719754 13074192 55567585 0 55567585 PART V, LINE 4: ENDOWMENT FUNDS ARE HELD IN PERPETUITY BASED ON INDIVIDUAL DONOR IMPOSED RESTRICTIONS, AND THE INCOME FROM THE ENDOWMENT FUNDS IS DESIGNATED TO BE USED TO MAKE CONTRIBUTIONS TO BRIGHAM YOUNG UNIVERSITY HAWAII FOR STUDENT SCHOLARSHIPS. PART XI, LINE 2D - OTHER ADJUSTMENTS: PY HAWAII CAPITAL GOODS CREDIT 46,802. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF SALES -11,269,455. LOSS ON DISPOSITION OF ASSETS RENTAL HOME EXPENSE -193,977. RENTAL EXPENSE - HOST -2,361. RENTAL EXPENSE - MAGIC -28,992. RECLASS EXCISE TAX -103,782. CY HAWAII CAPITAL GOODS CREDIT 17,914. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 11,269,455. OTHER SALARIES & WAGES 20,280. PENSION PLAN 5,070. OTHER EMPLOYEE BENEFITS 5,070. ACCOUNTING 121,187. OCCUPANCY 36,983. DEPRECIATION 40,020. SUPPLIES 548. EQUIPMENT RENTAL & MAINTENANCE 117,359. EXCISE TAX 103,782. 1 SCHOLARSHIPS 135 281343 SCHOLARSHIPS PART I, LINE 2: INDIVIDUAL SCHOLARSHIP RECIPIENTS ARE REQUIRED TO MEET ELIGIBILITY REQUIREMENTS AND COMPLETE AN APPLICATION. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 P ALFRED GRACE PRESIDENT 270629 0 54728 0 43383 0 10359 0 19711 0 398810 0 0 0 JAROD HESTER CHIEF OPERATING AND FINANCE 211775 0 34648 0 30750 0 26836 0 19711 0 323720 0 0 0 ERIC WORKMAN EXECUTIVE VICE-PRESIDENT 189059 0 32477 0 7200 0 29648 0 19711 0 278095 0 0 0 TAITO VUNIWAI VICE-PRESIDENT OF HUMAN RESOURCES 141012 0 22396 0 18000 0 13644 0 19711 0 214763 0 0 0 GREGORY MAPLES VICE-PRESIDENT OF FOOD SERVICES 142479 0 24548 0 0 0 21932 0 19127 0 208086 0 0 0 DELSA MOE VICE-PRESIDENT OF CULTURAL 141064 0 25764 0 0 0 7769 0 12098 0 186695 0 0 0 JEROME ULUAVE VICE PRESIDENT OF PHYSICAL 143059 0 0 0 12750 0 13101 0 15605 0 184515 0 0 0 KEALII HAVERLY VICE PRESIDENT OF PHYSICAL 125691 0 22483 0 0 0 6458 0 22175 0 176807 0 0 0 BRETT GROW DIRECTOR OF DIGITAL MARKET 116411 0 8272 0 0 0 16549 0 21984 0 163216 0 0 0 RAYMOND MAGALEI DIRECTOR OF THEATER 123593 0 3864 0 7200 0 5306 0 22175 0 162138 0 0 0 FRANCIS HO CHING GENERAL MANAGER 109789 0 6715 0 18000 0 4520 0 19127 0 158151 0 0 0 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. FORM 990, PART VI, SECTION A, LINE 7A THE BYLAWS OF THE ORGANIZATION PROVIDE THAT THE MEMBERS OF THE BOARD OF DIRECTORS ARE APPOINTED BY THE FIRST PRESIDENCY OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS CAREFULLY REVIEWED BY THE ORGANIZATION'S CONTROLLER, VICE PRESIDENT OF FINANCE AND PRESIDENT PRIOR TO FILING. THE FORM 990 IS ALSO REVIEWED BY THE ORGANIZATION'S LEGAL COUNSEL AND IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C ALL NEW EMPLOYEES ARE PROVIDED A COPY OF THE CENTERS CONFLICT OF INTEREST POLICY AND MUST PROVIDE WRITTEN CERTIFICATION THAT THEY ARE IN COMPLIANCE WITH THIS POLICY OR DISCLOSE POSSIBLE EXCEPTIONS TO THAT POLICY. ADDITIONALLY, ALL EMPLOYEES, OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY CERTIFY THAT THEY HAVE READ THE CONFLICT OF INTEREST POLICY AND ARE IN COMPLIANCE WITH THIS POLICY. ALL DISCLOSED POSSIBLE EXCEPTIONS ARE FURTHER REVIEWED BY THE OFFICER TEAM. FORM 990, PART VI, SECTION B, LINE 15 THE CENTERS BENEFIT/COMPENSATION DEPARTMENT USES DATA FROM WATSON WYATT SERVICES AND THE HAWAII EMPLOYERS COUNCIL TO FORMULATE SALARY RANGES FOR EXECUTIVES. THE GOAL IS TO REMAIN COMPETITIVE IN HAWAII AND TO BE ABLE TO RECRUIT POTENTIAL EMPLOYEES FROM THE MAINLAND. THE INFORMATION IS COMPILED INTO A REPORT AND IS PROVIDED TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE BOARD USES THIS INFORMATION TO DETERMINE THE CEO'S SALARY AND ALSO GIVES APPROVAL FOR SALARIES TO OTHER OFFICERS OF THE CENTER. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC OTHER THAN INFORMATION AVAILABLE IN THE FORM 990 AND FORM 1023 WHICH ARE PROVIDED UPON REQUEST. FORM 990, PART XI, LINE 9: 2021 HAWAII CAPITAL GOODS CREDIT 46,802. 2022 HAWAII CAPITAL GOODS CREDIT -17,914. PENSION AND POSTRETIREMENT-RELATED CHANGES 9,327,000. ROUNDING -868. BRIGHAM YOUNG UNIVERSITY-HAWAII 55-220 KULANUI STREET LAIE HI 96762 990083825 UNIVERSITY HI 501(C)(3) LINE 2 CHURCH OF JESUS CHRIST OF LATTER-DAY SNT 0 CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS 50 E NORTH TEMPLE ST 15TH FLOOR SALT LAKE CITY UT 84150 237300405 CHURCH UT 501(C)(3) LINE 1 N/A 0 POLYNESIAN CULTURAL CTR PROPERTIES 55-370 KAMEHAMEHA HIGHWAY LAIE HI 96762 990199388 INACTIVE HI N/A C 10 1257 1.00000 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 0