Pulama Na Liko
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To promote and support social, physical, and intellectual wellness within our community through education based on Hawaiian and Polynesian culture, values, and traditions.
- Income
- $45,603
- Spending
- $32,630
- Reserves
- 23 months of spending
- Largest source of income
- donations and private grants, 62%
- Highest pay
- $12,090, executive director
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ 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 (2)
- $11,876 spent. 'Alohi Polynesian Dance Academy is recognized as a prestigious and award-winning Halau Hula (school of Hawaiian dance). The school's foundation is based on Hawaiian cultural education and practice, which later broadened to include cultural knowledge from Polynesia, Tahiti and New Zealand. In May 2025, we collaborated with Keauhou Shopping Center again to provide Hawaiian cultural hands-on workshops and game demonstrations and performances for their May Day celebration. We continued our contracted monthly performances with Keauhou Shopping Center for the year of 2025. Within the year, approximately 750 people attended our performances. Additionally, our 'Alohi Polynesian Dance Academy performing students participated at various private group functions. In May 2025, students aged 13 and up participated in a private performance in a residential home in Puako, as well as another private performance for a graduation celebration. In October 2025, 12 students from 'Alohi Polynesian Dance Academy participated in an educational trip to Oahu to further their understanding of Hawaiian and Polynesian culture, traditions, and values. Educational experiences included visits and tours at Bishop Museum, Polynesian Cultural Center, 'Iolani Palace, Hawaiian Mission Houses, Waimea Valley, and Manoa Valley Cultural Heritage Center. Physical classes are still held at a private residence and open enrollment for new students has been suspended indefinitely until classes are located to another learning environment.
- $814 spent. Liko Boutique - Our gift items from Liko Boutique serve as a resource for inpisred learning while also assisting people of our local community in living an ideal, healthy lifestyle. Many of our products are also handcrafted by students of 'Alohi Polynesian Dance Academy, which encourages entrepreneurship and other artistic pursuits. Proceeds from our boutique purchases help to kokua (support) the Pulama Na Liko programs and their ongoing education for Hawaii's youth. In 2025, we continued our online storefront and took part in several local craft fairs on Hawaii island. We took part in artisan craft fairs with the Hilton Waikoloa Village, Malama Market (from Oahu), Kona Commons, and Sacred Heart Catholic Church. Our craft fair booths were overseen by two to three volunteers from the 'Alohi Polynesian Dance Academy. Our volunteer students develop social skills by interacting with the public, as well as cashiering skills that will be useful in their future jobs. A few students practiced sewing skills by repurposing old costumes donated by dancers from Alohi Polynesian Dance Academy into new products such as fabric scraps for crafters, keychains, and accessories.
Source: Form 990EZ 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 November 6, 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 March 2020.
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 November 4, 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.