2025-11-15T01:17:22-06:00 2024-12-31 450250958 EIDE BAILLY LLP 5 TRIAD CENTER STE 600 SALT LAKE CITY UT 841801106 990 2024-01-01 990109908 POLYNESIAN CULTURAL CENTER POLY 8082933037 55-370 KAMEHAMEHA HIGHWAY LAIE HI 96762 JAROD HESTER COO 8082933037 2025-11-12 1 1 KYLE FRITCH CPA P01313374 8015322200 2025-11-12 2024 2025-03-06 01:10:19Z ALFRED GRACE 55-370 KAMEHAMEHA HIGHWAY LAIE HI 96762 75906766 0 X POLYNESIA.COM X 1963 HI EDUCATION & CULTURAL MUSEUM 3 2 587 68 16076718 0 375881 873552 62172344 63764650 -518330 133467 -3818191 -6978514 58211704 57793155 10495718 279409 0 0 35042630 35777935 0 0 0 19425142 20286491 64963490 56343835 -6751786 1449320 114912000 116113000 13964000 13389000 100948000 102724000 X EDUCATIONAL & CULTURAL MUSEUM 0 0 47373526 279409 39548417 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 O)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 511,665 GUESTS VISITED THE CENTER IN 2024. 47373526 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 189 0 1 587 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 ALRED GRACE PRESIDENT/CEO 40.00 X X 364656 0 33078 FRASER BULLOCK CHAIRMAN/DIRECTOR 3.00 X X 0 0 0 DON BLOHM DIRECTOR 3.00 X 0 0 0 JAROD HESTER CHIEF OPERATING & FINANCIAL OFFICER 40.00 X 297197 0 32279 ERIC WORKMAN VP/CHIEF MARKETING OFFICER 40.00 X 257060 0 53094 GREGORY MAPLES VP OF CULINARY SERVICES 40.00 X 189501 0 44340 DELSA MOE VP OF CULTURAL PRESENTATIONS 40.00 X 191012 0 21115 KEALII HAVERLY VP OF PHYSICAL FACILITIES 40.00 X 183955 0 31461 FRANCIS HO CHING SENIOR DIRECTOR - RETAIL SALES & MARKETING 40.00 X 143521 0 26517 RAYMOND MAGALEI SENIOR DIRECTOR - THEATER 40.00 X 137616 0 29608 BRET GROW DIRECTOR OF DIGITAL MARKETING & DIGITAL COMMERCE 40.00 X 134005 0 41538 AKIMANO TAUARIKI KALAMA CONTROLLER 40.00 X 130322 0 38231 SETH CASEY SENIOR DIRECTOR - MARKETING & DIGITAL COMMERCE 40.00 X 130218 0 29312 2159063 0 380573 22 0 1 0 KONA WINDS ELECTRIC PO BOX 726 HAUULA HI 96717 ELECTRICAL 196428 NOKA SOLUTIONS LLC PO BOX 503 HAUULA HI 96717 ROOFING 185505 ACE LANDSCAPING 56-102 KAHANA STREET KAHUKU HI 96731 LANDSCAPING 102024 H2 ROOFING LLC PO BOX 1851 PEARL CITY HI 96782 ROOFING 100516 MARK HOLLADAY LEE 54-079 HAUULA HOMESTEAD RD A3-B HAUULA HI 96717 CANOE REPAIRS 100253 5 785655 87897 873552 ADMISSIONS 711130 63764650 50370884 13393766 63764650 132405 132405 2135330 974329 1161001 1161001 1161001 1062 0 1062 1062 1062 8999767 17139282 -8139515 -10822467 2682952 57793155 39548417 16076718 1294468 21251 21251 258158 258158 1700872 1428732 272140 29389131 24686870 4702261 1016029 853464 162565 2413506 2027345 386161 1258397 1057053 201344 19232 16155 3077 14450 12138 2312 1129423 948715 180708 3438569 2888398 550171 2317803 1946955 370848 1129916 949129 180787 2723269 2287546 435723 150642 126539 24103 74309 62420 11889 6741362 5662744 1078618 REPAIRS & MAINTENANCE 911482 765645 145837 EMPLOYEE DEVELOPMENT 279962 235168 44794 EQUIPMENT 188532 158367 30165 SUBSCRIPTIONS & DUES 178682 150093 28589 988858 830641 158217 56343835 47373526 8970309 0 13582000 16304000 1359000 1034000 2486000 2191000 173245000 90316000 84730000 82929000 6769000 7700000 5986000 5955000 114912000 116113000 3397000 3717000 4409000 3702000 6158000 5970000 13964000 13389000 X 99139000 101124000 1809000 1600000 100948000 102724000 114912000 116113000 X 1449320 746482 -419802 X 0 0 0 X 8364431 29268071 265100 375881 873552 39147035 8802813 24178914 41950849 51140358 51649395 177722329 17167244 53446985 42215949 51516239 52522947 216869364 14298 14298 0 14298 14298 216855066 711306 1642259 2582647 2400196 2267735 9604143 9296 9296 711306 1642259 2582647 2409492 2267735 9613439 17878550 55089244 44798596 53925731 54790682 226482803 0.95750 0.95490 0.04240 0.04510 X SCHEDULE A, PART III - SUPPLEMENTAL INFORMATION FOR THE YEARS ENDED DECEMBER 31, 2020 THROUGH AND INCLUDING 2024, 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 1809000 36000 34000 279000 1600000 2510000 296000 35000 1032000 1809000 2498000 243000 231000 2510000 2309000 259000 62000 132000 2498000 1100000 281000 988000 60000 2309000 0.00000 0.15620 0.84380 0 0 101896 101896 125095000 66377000 58718000 12408104 5209000 7199104 26925000 18730000 8195000 8715000 8715000 82929000 UNIFORMS & RELATED MATERIALS 405000 SUPPLIES 42000 PENSION ASSET IN EXCESS OF OBLIGATION 5111000 OTHER ASSETS 397000 5955000 DUE TO AFFILIATE 816000 PENSION, POSTRETIREMENT AND POST-EMPLOYMENT BENEFITS 5154000 5970000 X 77986675 746482 1333427 2079909 75906766 -18113611 -18113611 57793155 75790873 1333427 18113611 19447038 56343835 0 56343835 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 X, LINE 2: DURING THE ORDINARY COURSE OF BUSINESS THERE ARE TRANSACTIONS AND CALCULATIONS FOR WHICH THE ULTIMATE TAX DETERMINATION IS UNCERTAIN. MANAGEMENT HAS CONSIDERED THE AMOUNTS AND THE PROBABILITIES OF OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT OF THESE UNCERTAIN TAX POSITIONS. AT DECEMBER 31, 2024, THE CENTER DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF SALES NETTED WITH INCOME ON FORM 990 -17,139,282. RENTAL EXPENSES NETTED WITH INCOME ON FORM 990 -974,329. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES NETTED WITH INCOME ON FORM 990 17,139,282. RENTAL EXPENSES NETTED WITH INCOME ON FORM 990 974,329. 1 BRIGHAM YOUNG UNIVERSITY - HAWAII 55-220 KULANUI STREET LAIE HI 96762 990083825 OTHER EXEMPT ENTITY 21251 0 IWORK PROGRAM IWORK PROGRAM ASSISTANCE 1 0 SCHOLARSHIPS - PCC HIGH SCHOOL GRADUATE AWARD 3 7500 SCHOLARSHIPS SCHOLARSHIPS - PCC TALENT AWARD 143 244750 SCHOLARSHIPS SCHOLARSHIPS - SPIRIT OF ALOHA AWARD 2 4250 SCHOLARSHIPS SCHOLARSHIPS - BYUH FALL 2024 TUITION 1 1658 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 0 0 0 0 0 0 0 1 0 P ALRED GRACE PRESIDENT/CEO 290459 0 21447 0 52750 0 11486 0 21946 0 398088 0 0 0 JAROD HESTER CHIEF OPERATING & FINANCIAL OFFICER 241160 0 18116 0 37921 0 10687 0 21946 0 329830 0 0 0 ERIC WORKMAN VP/CHIEF MARKETING OFFICER 230882 0 25331 0 847 0 31502 0 21946 0 310508 0 0 0 GREGORY MAPLES VP OF CULINARY SERVICES 175801 0 12765 0 935 0 23334 0 21360 0 234195 0 0 0 KEALII HAVERLY VP OF PHYSICAL FACILITIES 159720 0 23943 0 292 0 7569 0 24246 0 215770 0 0 0 DELSA MOE VP OF CULTURAL PRESENTATIONS 176410 0 13597 0 1005 0 7983 0 13487 0 212482 0 0 0 BRET GROW DIRECTOR OF DIGITAL MARKETING & DIGI 124174 0 9596 0 235 0 16933 0 24959 0 175897 0 0 0 FRANCIS HO CHING SENIOR DIRECTOR - RETAIL SALES & MAR 137536 0 5345 0 640 0 5511 0 21360 0 170392 0 0 0 AKIMANO TAUARIKI KALAMA CONTROLLER 125903 0 4027 0 392 0 16639 0 21946 0 168907 0 0 0 RAYMOND MAGALEI SENIOR DIRECTOR - THEATER 133048 0 4150 0 418 0 5716 0 24246 0 167578 0 0 0 SETH CASEY SENIOR DIRECTOR - MARKETING & DIGITA 120917 0 9143 0 158 0 5420 0 24246 0 159884 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 2024 WAS $254,893 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, 2024, BONUSES WERE AWARDED BASED ON REVIEW OF EACH INDIVIDUAL'S PERFORMANCE AND SERVICES TO THE ORGANIZATION. 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: 2023 HAWAII CAPITAL GOODS CREDIT 55,975. 2024 HAWAII CAPITAL GOODS CREDIT 0. PENSION AND POSTRETIREMENT-RELATED CHANGES -420,000. ROUNDING -55,777. 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 76 1394 1.00000 1 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 0