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Polynesian Cultural Center
Polynesian Cultural Center reported $57.8 million in revenue and $56.3 million in expenses for calendar year 2024. Of every $100 it spent, $84.08 went to program services, $15.92 to management and general costs and $0.00 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 110.3% of the total. The highest compensation it reported for one person was $397,734 (PRESIDENT/CEO). 22 people received more than $100,000 in reportable compensation. Revenue fell 4% between 2019 and 2024. Source: Form 990, 2024.
Where $100 of spending went
Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $56MFor context, the median across 876 covered arts, culture & humanities charities: $79.98 programs, $13.89 management, $6.13 fundraising (medians computed separately, so they may not sum to $100).
Where $100 of revenue came from
Calendar year 2024 · Form 990, Part VIII · total revenue $58M- Contributions & grants (non-government)$1.35 $874K
- Program service revenue$98.44 $64M
- Investment income$0.21 $133K
Other revenue was negative: −$7.0M. The bar shows the positive sources only.
The 990 scorecard · same measures for every charity, no grades
| Measure | 2024 | Median |
|---|---|---|
| Program services Part IX 25(B) ÷ 25(A) | 84.1% | 78.5% |
| Management & general Part IX 25(C) ÷ 25(A) | 15.9% | 13.6% |
| Fundraising Part IX 25(D) ÷ 25(A) | 0.0% | 6.0% |
| Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h | $0.00 | $0.10 |
| Contributions & grants share of revenue Part VIII 1h ÷ 12 | 1.5% | 57.5% |
| Government grants share of revenue Part VIII 1e ÷ 12 | 0.0% | 1.7% |
| Program service revenue share Part VIII 2g ÷ 12 | 110.3% | 20.8% |
| Highest reported compensation Part VII-A, columns D–F | $397,734 | $385,706 |
| Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A) | 0.71% | 2.03% |
| People paid over $100,000 Part VII, line 2 | 22 | 8 |
| Net assets, in months of expenses Part X 33(B) ÷ monthly expenses | 21.9 | 36.6 |
| Independent voting board members Part VI 1a–1b | 2 of 3 | 100.0% |
A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.
What the money paid for, in its own words
2024 · Form 990, Part III · the three largest programs by expenseThe 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…
Highest reported compensation
2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here| Role | From this org | From related orgs | Other | Total |
|---|---|---|---|---|
| PRESIDENT/CEO Director/trustee, officer, 40.00 hrs/week | $364,656 | $0 | $33,078 | $397,734 |
| CHIEF OPERATING & FINANCIAL OFFICER Officer, 40.00 hrs/week | $297,197 | $0 | $32,279 | $329,476 |
| VP/CHIEF MARKETING OFFICER Officer, 40.00 hrs/week | $257,060 | $0 | $53,094 | $310,154 |
| VP OF CULINARY SERVICES Officer, 40.00 hrs/week | $189,501 | $0 | $44,340 | $233,841 |
| VP OF PHYSICAL FACILITIES Officer, 40.00 hrs/week | $183,955 | $0 | $31,461 | $215,416 |
| VP OF CULTURAL PRESENTATIONS Officer, 40.00 hrs/week | $191,012 | $0 | $21,115 | $212,127 |
| DIRECTOR OF DIGITAL MARKETING & DIGITAL COMMERCE Highest compensated employee, 40.00 hrs/week | $134,005 | $0 | $41,538 | $175,543 |
| SENIOR DIRECTOR - RETAIL SALES & MARKETING Highest compensated employee, 40.00 hrs/week | $143,521 | $0 | $26,517 | $170,038 |
22 people received more than $100,000 in reportable compensation from Polynesian Cultural Center (Part VII, line 2). Compensation of current officers, directors and key employees totaled $1.7M (Part IX, line 5).
6 years of filings
Form 990, Parts I, VII, IX and X · each row is that year's own filing, linkedGovernance answers, as filed
2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means- Voting board members, and how many are independent Part VI, lines 1a–1b3 · 2 independent
- Audited financial statements Part XII 2bNo
- Conflict-of-interest policy Part VI 12aYes
- Whistleblower policy Part VI 13No
- Document retention policy Part VI 14Yes
- Independent process for top executive pay Part VI 15aYes
- Board given the 990 before filing Part VI 11aYes
- Family or business ties among insiders Part VI 2No
- Aware of a significant diversion of assets Part VI 5No
- Excess benefit transaction with an insider Part IV 25aNo
- Loans to or from insiders outstanding Part IV 26No
- Lobbying, or a 501(h) election in effect Part IV 4No
- Over $15,000 of professional fundraising services Part IV 18No
- Over $10,000 of activity outside the U.S. Part IV 14bNo
- Employees Part I, line 5587
- Volunteers Part I, line 668
Largest outside contractors
2024 · Form 990, Part VII, Section B · businesses only| KONA WINDS ELECTRIC Electrical | $196,428 |
| NOKA SOLUTIONS LLC Roofing | $185,505 |
| ACE LANDSCAPING Landscaping | $102,024 |
| H2 ROOFING LLC Roofing | $100,516 |
Individuals listed as contractors are left out. 5 contractors were paid more than $100,000 in all.
Private foundation grants it received
1 private foundation reported grants to Polynesian Cultural Center totaling $2,767 on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.
Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.
Correct a figure or respond
Every number above is copied from Polynesian Cultural Center's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Polynesian Cultural Center, you can publish a response that is linked from this page.
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Of every $100 Polynesian Cultural Center spent in 2024, $84.08 went to programs. The full breakdown, from its IRS Form 990:
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Similar-sized charities in this cause
- Minneapolis Society of Fine ArtsMinneapolis, MN · revenue $58M · programs 78.8% · FY2025
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- The Rock and Roll Hall of Fame and MuseumCleveland, OH · revenue $58M · programs 72.3% · 2025
- Oregon Public BroadcastingPortland, OR · revenue $58M · programs 63.9% · FY2025
- Colorado Museum of Natural HistoryDenver, CO · revenue $57M · programs 75.6% · 2024
All arts, culture & humanities charities · Largest charities in Hawaii
Questions people ask
How much of Polynesian Cultural Center's spending goes to programs?
In calendar year 2024, Polynesian Cultural Center reported that 84.1% of its $56.3 million in expenses went to program services, 15.9% to management and general and 0.0% to fundraising (Form 990, Part IX).
How much does Polynesian Cultural Center pay its top executive?
The largest total compensation Polynesian Cultural Center reported for one person in calendar year 2024 was $397,734, for the role of PRESIDENT/CEO (Form 990, Part VII, including compensation from related organizations and other compensation).
Where does Polynesian Cultural Center get its money?
Of $57.8 million in revenue in calendar year 2024, 1.5% came from contributions and grants and 110.3% from program service revenue (Form 990, Part VIII).
Is Polynesian Cultural Center a registered charity?
The IRS lists EIN 99-0109908 as a 501(c)(3) organization (church), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.
Sources
- 2024: Form 990 for calendar year 2024, object 202513199349300216 · read the filing · XML
- 2023: Form 990 for calendar year 2023, object 202433199349317068 · read the filing
- 2022: Form 990 for calendar year 2022, object 202333189349315868 · read the filing
- 2021: Form 990 for calendar year 2021, object 202223139349305302 · read the filing
- 2020: Form 990 for calendar year 2020, object 202143169349311259 · read the filing
- 2019: Form 990 for calendar year 2019, object 202013169349306151 · read the filing
All filings for EIN 99-0109908: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.