Pulama Na Liko
Nonprofit profile at a glance
- EIN
- 844041161
- IRS 990-EZ coverage
- 2022–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2020
- Location
- Kamuela, HI, USA
- Phone
- 8087567825
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Cultural, Ethnic Awareness
Reported finances
- Revenue
- $45,603
- Expenses
- $32,630
- Assets
- $62,610
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Lani Isaacs (Executive Director)
- Valerie Allen (President)
- Naomi Yamagishi (Vice President)
People named in this filing
- Lani Isaacs (Executive Director)
- Julie Duhaylongsod (Treasurer)
- Lina Mochizuki (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote and support social, physical, and intellectual wellness within our community through education based on Hawaiian and Polynesian culture, values, and traditions.
What it reported doing in 2025
'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.
Operating model
- Revenue model
- Donor-supported. 62% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 32
- Transparency & Controls: 100
- Sustainability: 64
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 27.8%; rating input score 28
- Program expense ratio: 38.9%; rating input score 39
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 28.4%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 1.92; rating input score 64; 64th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 55.4%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: -67.6% per year; rating input score 0; 6th percentile among comparable filings
- Revenue growth: -21.7% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: 40% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 27.8% of revenue deployed · 38.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $13K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 28/100.
- Moderate — Financial Efficiency: Program expense ratio scored 39/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 3/100.