Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1941.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
84 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
13 people listed on the 990; $2.2M paid to officers and key staff.
P Alred Grace’s $365K as President/CEO is at the 59th percentile of top reported officer pay among 749 $10–100M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 8 named individuals · Part VII
| Name | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|
| P Alfred Grace | — | — | $368,740 | $279,302 | $255,927 |
| P Alred Grace | $364,656 | $326,537 | — | — | — |
| Jarod Hester | $297,197 | $264,021 | $277,173 | $232,302 | $216,214 |
| Eric Workman | $257,060 | $223,648 | $228,736 | $207,076 | $200,189 |
| Taito Vuniwai | — | $233,614 | $181,408 | $149,993 | $146,365 |
| Fifita Unga | — | — | — | — | $194,280 |
| Delsa Moe | $191,012 | $171,626 | $166,828 | $147,102 | $139,586 |
| Gregory Maples | $189,501 | $165,104 | $167,027 | $133,828 | $122,153 |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
See Polynesian Cultural Center executive salaries →Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Polynesian Cultural Center is a religious organization based in Laie, HI, formed in 1963.
Questions for Polynesian Cultural Center
Your first name shows with your question. Polynesian Cultural Center answers here, for everyone.
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).
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
Federal money
The auditor reported no findings.
By the numbers
The FY2024 990, line by line.
Download 990
| Line | FY24 | FY23 | FY22 | FY21 | FY20 |
|---|---|---|---|---|---|
| End of yearLn 1g | $1.6M | $1.8M | $2.5M | $2.5M | $2.3M |
| Given inLn 1b | $36K | $296K | $243K | $259K | $281K |
| SpentLn 1d–1f | $279K | $1.0M | $231K | $132K | $60K |
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $13.6M | $16.3M |
| InvestmentsLn 11–13 | $6.8M | $7.7M |
| Land, buildings, equipmentLn 10c | $84.7M | $82.9M |
| Total assetsLn 16 | $114.9M | $116.1M |
| LiabilitiesLn 26 | $14.0M | $13.4M |
| Net assetsLn 32 | $100.9M | $102.7M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $21K | $21K | ||
| Grants to domestic individualsLn 2 | $258K | $258K | ||
| Pay of current officers, directors and key staffLn 5 | $1.7M | $1.4M | $272K | |
| Other salaries and wagesLn 7 | $29.4M | $24.7M | $4.7M | |
| Pension plan contributionsLn 8 | $1.0M | $853K | $163K | |
| Other employee benefitsLn 9 | $2.4M | $2.0M | $386K | |
| Payroll taxesLn 10 | $1.3M | $1.1M | $201K | |
| Legal feesLn 11b | $19K | $16K | $3K | |
| Accounting feesLn 11c | $14K | $12K | $2K | |
| Other fees for servicesLn 11g | $1.1M | $949K | $181K | |
| Advertising and promotionLn 12 | $3.4M | $2.9M | $550K | |
| Office expensesLn 13 | $2.3M | $1.9M | $371K | |
| Information technologyLn 14 | $1.1M | $949K | $181K | |
| OccupancyLn 16 | $2.7M | $2.3M | $436K | |
| TravelLn 17 | $151K | $127K | $24K | |
| Conferences, conventions and meetingsLn 19 | $74K | $62K | $12K | |
| Depreciation, depletion and amortizationLn 22 | $6.7M | $5.7M | $1.1M | |
| Other expenses (24a–d)Ln 24 | $1.6M | $1.3M | $249K | |
| All other expensesLn 24e | $989K | $831K | $158K | |
| Total functional expensesLn 25 | $56.3M | $47.4M | $9.0M | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest ViewingFiled with the IRS Nov 15, 2025 | $57.8M | $56.3M | $1.4M | $102.7M | 990 PDF |
| FY2023Filed with the IRS Nov 14, 2024 | $58.2M | $65.0M | −$6.8M | $100.9M | 990 PDF |
| FY2022Filed with the IRS Nov 14, 2023 | $61.0M | $55.6M | $5.5M | $112.7M | 990 PDF |
| FY2021Filed with the IRS Nov 9, 2022 | $62.6M | $41.7M | $20.9M | $100.0M | 990 PDF |
| FY2020Filed with the IRS Nov 12, 2021 | $21.7M | $38.4M | −$16.7M | $60.7M | 990 PDF |
Schedules filed Part IV
See the full FY2024 990 (6 parts)
Part I · Summary $57,793,155 revenue, 12 lines filed
Part VI · Governance 2 of 3 board members independent, 1 to look at
Part VIII · Statement of revenue $57,793,155 across 8 lines filed
Part IX · Statement of functional expenses $56,343,835 across 19 lines filed
Part X · Balance sheet $116,113,000 assets, 15 lines filed
Part XI · Reconciliation of net assets $102,724,000 net assets at year end
Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File
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