Kalihi Palama Cuture & Arts Society Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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
- Income
- $574,948
- Spending
- $615,506
- Spent on programs
- 94%
- Reserves
- -0.2 months of spending
- Largest source of income
- government grants, 47%
- Employees
- 0
- Volunteers
- 300
- Highest pay
- $142,098, executive di
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 26 out of 100.
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
2 of 20It owes 93% of what it owns.
Living within its means
4 of 15Spending exceeded income by 7% of income.
Income trend
5 of 15Income fell 14% on the year before.
Spending floor
15 of 1594% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 86 out of 100.
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $580,184 spent. 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 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
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1972.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.