Nonprofit · EIN 23-7154899
KALIHI PALAMA CUTURE & ARTS SOCIETY INC
Tax-exempt · HONOLULU, HI 96817
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $574,948 | $615,506 | -$40,558 | $91,736 | $85,000 | $6,736 |
| December 31, 2024 | 990 | $669,088 | $653,443 | $15,645 | $122,294 | $75,000 | $47,294 |
| December 31, 2023 | 990 | $232,009 | $210,725 | $21,284 | $31,649 | $0 | $31,649 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $425,146
- of which government grants
- $267,827
- Program service revenue
- $149,800
- Investment income
- $2
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $11,500
- Compensation of officers, directors and key employees
- $147,098
- Salaries, compensation and benefits (total)
- $147,098
- Professional fundraising fees
- $0
- Accounting fees
- $15,171
- Occupancy
- $14,278
- Travel
- $19,345
- Depreciation
- $4,384
- Program services (functional)
- $580,184
- Management and general (functional)
- $35,322
Balance sheet and other
- Total assets, start of year
- $122,294
- Total assets, end of year
- $91,736
- Total liabilities, end of year
- $85,000
- Net assets, end of year
- $6,736
- Land, buildings and equipment
- $18,159
- Net assets without donor restrictions
- $6,736
- Gross receipts
- $574,948
- Employees
- 0
- Volunteers
- 300
- Year formed
- 1972
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GUY SIBILLA | EXECUTIVE DI Officer | 40 | $142,098 |
| KAIPO LEOPOLDINO | SECRETARY Trustee or director, Officer | 1 | $5,000 |
| GARRETT KAM | PRESIDENT Trustee or director, Officer | 5 | $0 |
| DELIA PARKER-ULIMA | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| TRISHA WATSON | TREASURER Trustee or director, Officer | 1 | $0 |
| SUZANE CHUN-OAKLAND | DIRECTOR Trustee or director | 1 | $0 |
| JON NOUCHI | DIRECTOR Trustee or director | 1 | $0 |
| HINALEIMOANA WONG-KALU | DIRECTOR Trustee or director | 1 | $0 |
| MATT SPROAT | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GUY SIBILLA | EXECUTIVE DI Officer | 40 | $113,678 |
| KAIPO LEOPOLDINO | SEE SCHEDULE Trustee or director, Officer | 1 | $5,000 |
| GARRETT KAM | SEE SCHEDULE Trustee or director, Officer | 5 | $0 |
| DELIA PARKER-ULIMA | SEE SCHEDULE Trustee or director, Officer | 1 | $0 |
| TRISHA WATSON | SEE SCHEDULE Trustee or director, Officer | 1 | $0 |
| SUZANE CHUN-OAKLAND | SEE SCHEDULE Trustee or director | 1 | $0 |
| JON NOUCHI | DIRECTOR Trustee or director | 1 | $0 |
| HINALEIMOANA WONG-KALU | DIRECTOR Trustee or director | 1 | $0 |
| MATT SPROAT | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GUY SIBILLA | EXECUTIVE DI Officer | 40 | $42,500 |
| GARRETT KAM | SEE SCHEDULE Trustee or director, Officer | 5 | $0 |
| DELIA PARKER-ULIMA | SEE SCHEDULE Trustee or director, Officer | 1 | $0 |
| KAIPO LEOPOLDINO | SEE SCHEDULE Trustee or director, Officer | 1 | $0 |
| TRISHA WATSON | SEE SCHEDULE Trustee or director, Officer | 1 | $0 |
| SUZANE CHUN-OAKLAND | SEE SCHEDULE Trustee or director | 1 | $0 |
| BRYAN ANDAYA | DIRECTOR Trustee or director | 1 | $0 |
| JON NOUCHI | DIRECTOR Trustee or director | 1 | $0 |
| HINALEIMOANA WONG-KALU | DIRECTOR Trustee or director | 1 | $0 |
| MATT SPROAT | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 357 N KING ST, HONOLULU, HI 96817-4702
- Principal officer (990 for 2025)
- GUY SIBILLA, C/O 357 NORTH KING STREET, HONOLULU, HI 96817
- Signed the 990
- GARRETT KAM, PRESIDENT
- Phone
- (808) 521-6905
- Website
- WWW.KPCAHAWAII.COM
- Return prepared by
- JAY MIYAKI CPA LLC
Mission
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
Program accomplishments
- 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 ENERGYExpenses $580,184 · grants $11,500 · revenue $149,800
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7154899
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $91,736
- Income (IRS master file)
- $574,948
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $574,948 | $615,506 | $91,736 | XML |
| 990 | December 2024 | $669,088 | $653,443 | $122,294 | XML |
| 990 | December 2023 | $232,009 | $210,725 | $31,649 | XML |
| 990 | December 2022 | $265,990 | $216,706 | $10,365 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7154899).
Questions about KALIHI PALAMA CUTURE & ARTS SOCIETY INC
- What is the EIN of KALIHI PALAMA CUTURE & ARTS SOCIETY INC?
- The employer identification number (EIN) of KALIHI PALAMA CUTURE & ARTS SOCIETY INC is 23-7154899.
- Is KALIHI PALAMA CUTURE & ARTS SOCIETY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to KALIHI PALAMA CUTURE & ARTS SOCIETY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KALIHI PALAMA CUTURE & ARTS SOCIETY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KALIHI PALAMA CUTURE & ARTS SOCIETY INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KALIHI PALAMA CUTURE & ARTS SOCIETY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KALIHI PALAMA CUTURE & ARTS SOCIETY INC?
- The 990 for the year ended December 31, 2025 names GUY SIBILLA.
- Who are the officers and directors of KALIHI PALAMA CUTURE & ARTS SOCIETY INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $142,098 (GUY SIBILLA, EXECUTIVE DI).
- How much revenue does KALIHI PALAMA CUTURE & ARTS SOCIETY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $574,948, expenses of $615,506 and total assets of $91,736 at year end.
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