Lanai Culture & Heritage Center
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE VISION AND MISSION OF THE LANAI CULTURE & HERITAGE CENTER INCLUDES, BUT IS NOT LIMITED TO THE COLLECTION, PRESERVATION AND DISPLAY ARTIFACTS OF TRADITIONAL, CULTURAL, HISTORICAL AND ARTISTIC VALUE TO THE PEOPLE AND ISLAND OF LANAI -- REPRESENTATIVE OF LANAIS HAWAIIAN CULTURE, RANCHING ERA, DIVERSE POPULATIONS WHO BUILT THE PINEAPPLE PLANTATION AND COMMUNITY ON THE ISLAND, AND NATURAL HISTORY.
- Income
- $450,589
- Spending
- $438,571
- Spent on programs
- 86%
- Reserves
- 18.2 months of spending
- Largest source of income
- donations and private grants, 52%
- Employees
- 4
- Volunteers
- 15
- Highest pay
- $4,000, president
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 63% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 18.2 months of spending.
Debt
20 of 20It owes -1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 3% of income.
Income trend
0 of 15Income fell 28% on the year before.
Spending floor
15 of 1586% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 76 out of 100. Higher than 57% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2510 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no 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
5 of 5Sets its chief executive's pay through independent review and comparison.
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, 2024, 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)
- $377,261 spent. THE LANA`I CULTURE AND HERITAGE CENTER SPONSORS VARIOUS PROGRAMS FOR THE COMMUNITY THROUGHOUT THE YEAR THAT SEEK TO EDUCATE AND CULTIVATE INTEREST AND KNOWLEDGE IN THE HISTORY, FOLKLORE, CULTURE, CUSTOMS, AND PRACTICES OF LANAI. IDENTIFY AND RECOMMEND CULTURAL AND NATURAL LANDSCAPES AND ARCHAEOLOGICAL SITES OF HISTORICAL IMPORTANCE AND INTEREST TO LANAI FOR PRESERVATION, AND TO DETERMINE LEVELS OF ACCESS AND INTERPRETATION. STUDY AND PROMOTE AWARENESS OF THE UNIQUE ENVIRONMENT AND ECOSYSTEMS OF LANAI. THE LANA'I CULTURE & HERITAGE CENTER ALSO SEEKS TO INSPIRE PEOPLE TO BE INFORMED, THOUGHTFUL, AND ACTIVE STEWARDS OF THEIR HERITAGE BY PRESERVING, INTERPRETING AND CELEBRATING LANA'I'S HAWAIIAN HERITAGE, ITS DIVERSE CULTURES, AND RANCHING AND PLANTATION ERA HISTORIES. DURING THE YEAR THE CENTER'S FOCUS WAS ON THE FOLLOWING PROGRAMS: COMMUNITY STEWARDSHIP DAYS - COMMUNITY VOLUNTEER EVENTS AT SITES OF CULTURAL/HISTORICAL/NATURAL SIGNIFICANCE. EDUCATIONAL OUTREACH PROGRAMS - ENGAGEMENT OF LANA`I YOUTH IN A`INA-BASED EDUCATIONAL ACTIVITIES. LANA`I COMMUNITY STEWARDSHIP PROGRAM - KUAHIWI A KAI GRANT PROGRAM TO STEWARD THE EASTERN REGION OF LANA`I. THE LANA`I CULTURE AND HERITAGE CENTER SPONSORS VARIOUS PROGRAMS FOR THE COMMUNITY THROUGHOUT THE YEAR THAT SEEK TO EDUCATE AND CULTIVATE INTEREST AND KNOWLEDGE IN THE HISTORY, FOLKLORE, CULTURE, CUSTOMS, AND PRACTICES OF LANAI. IDENTIFY AND RECOMMEND CULTURAL AND NATURAL LANDSCAPES AND ARCHAEOLOGICAL SITES OF HISTORICAL IMPORTANCE AND INTEREST TO LANAI FOR PRESERVATION, AND TO DETERMINE LEVELS OF ACCESS AND INTERPRETATION. STUDY AND PROMOTE AWARENESS OF THE UNIQUE ENVIRONMENT AND ECOSYSTEMS OF LANAI. THE LANA'I CULTURE & HERITAGE CENTER ALSO SEEKS TO INSPIRE PEOPLE TO BE INFORMED, THOUGHTFUL, AND ACTIVE STEWARDS OF THEIR HERITAGE BY PRESERVING, INTERPRETING AND CELEBRATING LANA'I'S HAWAIIAN HERITAGE, ITS DIVERSE CULTURES, AND RANCHING AND PLANTATION ERA HISTORIES. DURING THE YEAR THE CENTER'S FOCUS WAS ON THE FOLLOWING PROGRAMS: COMMUNITY STEWARDSHIP DAYS - COMMUNITY VOLUNTEER EVENTS AT SITES OF CULTURAL/HISTORICAL/NATURAL SIGNIFICANCE. EDUCATIONAL OUTREACH PROGRAMS - ENGAGEMENT OF LANA`I YOUTH IN A`INA-BASED EDUCATIONAL ACTIVITIES. LANA`I COMMUNITY STEWARDSHIP PROGRAM - KUAHIWI A KAI GRANT PROGRAM TO STEWARD THE EASTERN REGION OF LANA`I.
Source: Form 990 for the year ending December 31, 2024, 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 2024.
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 July 2007.
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.