Civic Intelligence

Polynesian Voyaging Society

EIN 23-7302232 • 501(c)3 • Honolulu, HI

Profile

Founded on a legacy of pacific ocean exploration, the polynesian voyaging society seeks to perpetuate the art and science of traditional polynesian voyaging and the spirit of exploration through experiential educational programs that inspire students and their communities to respect and care for themselves, each other, and their natural and cultural environments.

10 Sand Island ParkwayHonolulu, HI 96819

hokulea.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.03x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

39th percentile

0.04x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

87th percentile

44%

Higher net margin than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$173,402

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

88th percentile

42%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

86th percentile

56%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$3,995,563

Up $2,004,593 (+101%) from 2022

Liabilities

Down

$138,888

Down $56,597 (-29%) from 2022

Net Assets

Up

$3,856,675

Up $2,061,190 (+115%) from 2022

Operations
Liabilities / Revenue39th percentileNet Margin87th percentile

Revenue

Up

$3,807,876

Up $2,238,778 (+143%) from 2022

Expenses

Up

$2,143,654

Up $748,199 (+54%) from 2022

Net Income

Up

$1,664,222

Up $1,490,579 (+858%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $673,970Liabilities 2010: $185,004Net Assets 2010: $488,9662010Assets 2011: $591,228Liabilities 2011: $98,788Net Assets 2011: $492,4402011Assets 2014: $2,415,724Liabilities 2014: $1,523,878Net Assets 2014: $891,8462014Assets 2015: $4,262,253Liabilities 2015: $1,653,964Net Assets 2015: $2,608,2892015Assets 2016: $2,653,343Liabilities 2016: $1,752,757Net Assets 2016: $900,5862016Assets 2017: $2,440,083Liabilities 2017: $1,444,336Net Assets 2017: $995,7472017Assets 2018: $1,782,021Liabilities 2018: $260,902Net Assets 2018: $1,521,1192018Assets 2019: $1,886,387Liabilities 2019: $290,144Net Assets 2019: $1,596,2432019Assets 2020: $1,986,413Liabilities 2020: $365,157Net Assets 2020: $1,621,2562020Assets 2021: $1,847,181Liabilities 2021: $225,339Net Assets 2021: $1,621,8422021Assets 2022: $1,990,970Liabilities 2022: $195,485Net Assets 2022: $1,795,4852022Assets 2024: $3,995,563Liabilities 2024: $138,888Net Assets 2024: $3,856,6752024

Highlighted filing

2024

Assets$3,995,563
Liabilities$138,888
Net Assets$3,856,675
Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $612,4082010Expenses 2011: $781,1302011Revenue 2014: $4,288,455Expenses 2014: $2,596,701Net Income 2014: $1,691,7542014Revenue 2015: $3,141,621Expenses 2015: $2,828,678Net Income 2015: $312,9432015Revenue 2016: $990,514Expenses 2016: $2,919,167Net Income 2016: -$1,928,6532016Revenue 2017: $2,264,617Expenses 2017: $2,169,456Net Income 2017: $95,1612017Revenue 2018: $1,966,490Expenses 2018: $1,441,118Net Income 2018: $525,3722018Revenue 2019: $1,384,444Expenses 2019: $1,309,320Net Income 2019: $75,1242019Revenue 2020: $1,046,099Expenses 2020: $1,021,086Net Income 2020: $25,0132020Revenue 2021: $1,096,435Expenses 2021: $1,095,849Net Income 2021: $5862021Revenue 2022: $1,569,098Expenses 2022: $1,395,455Net Income 2022: $173,6432022Revenue 2024: $3,807,876Expenses 2024: $2,143,654Net Income 2024: $1,664,2222024

Highlighted filing

2024

Revenue$3,807,876
Expenses$2,143,654
Net Income$1,664,222
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,995,563
Liabilities
$138,888
Net assets
$3,856,675
Revenue
$3,807,876
Expenses
$2,143,654
Net income
$1,664,222
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.14$3.86$3.81$2.14$1.66
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.20$1.80$1.57$1.40$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.23$1.62$1.10$1.10$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.37$1.62$1.05$1.02$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.29$1.60$1.38$1.31$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.26$1.52$1.97$1.44$0.53
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$1.44$1.00$2.26$2.17$0.10
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$1.75$0.90$0.99$2.92$1.93
2015Detailed filing. Detailed filing data is available for this year.$4.26$1.65$2.61$3.14$2.83$0.31
2014Detailed filing. Detailed filing data is available for this year.$2.42$1.52$0.89$4.29$2.60$1.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.10$0.49$0.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.19$0.49$0.61
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$3,850,883
Mission and Program Overview

Mission

Founded on a legacy of pacific ocean exploration, the polynesian voyaging society seeks to perpetuate the art and science of traditional polynesian voyaging and the spirit of exploration through experiential educational programs that inspire students and their communities to respect and care for themselves, each other, and their natural and cultural environments.

The polynesian voyaging society has launched (through the renovation of our voyaging canoe, hokule'a) sail plans for hawai'i-wide educational programs/voyages and a sail plan for a worldwide voyage. The purpose of the worldwide voyage is to become a catalyst for positive change in hawai'i by constantly learning from and nuturing relationships worldwide that share the values and responsibility of caring for island earth, her oceans and children, while honoring our heritage and perpetuating our culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,295,055$2,475,228▲ $1,180,173
Land, Buildings, and Equipment, Net$1,065,529$1,018,515▼ $47,014
Pledges and Grants Receivable$0$158,984▲ $158,984
Accounts Receivable$101,279$126,013▲ $24,734
Inventories for Sale or Use$23,295$30,495▲ $7,200
Prepaid Expenses and Deferred Charges$17,225$6,328▼ $10,897
Total Assets$2,502,383$3,995,563▲ $1,493,180
Other Assets Total$0$180,000▲ $180,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$150,000$0▼ $150,000
Accounts Payable and Accrued Expenses$89,111$79,587▼ $9,524
Other Liabilities$74,050$64,007▼ $10,043
Deferred Revenue$2,663$-4,706▼ $7,369
Total Liabilities$315,824$138,888▼ $176,936
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,633,280$3,322,701▲ $1,689,421
Net Assets With Donor Restrictions$553,279$533,974▼ $19,305
Total Net Assets Fund Balance$2,186,559$3,856,675▲ $1,670,116
Total Liabilities and Net Assets / Fund Balance$2,502,383$3,995,563▲ $1,493,180

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,018,515$903,744$1,922,259
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles Nainoa ThompsonCheif Executive OfficerFT$155,948$17,454$173,402
Sonja SwensonDirector of CommunicationsFT$119,583$17,454$137,037
Elsie GrahamControllerFT$79,877-$79,877

Board Members and Trustees

NameTitle
Neil HannahsChairman
Bruce BlankenfeldVice Chair
Aj HalagaoDirector
Anthony MallottDirector
Catherine FullerDirector
Dennis FernDirector
Dr Nathan WongDirector
Hardy SpoehrDirector
Harry HoDirector
Michael ChunDirector
Michael CunninghamDirector
Ray TanabeDirector
Tim JohnsDirector
William TamDirector
Eric CoSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Narrows Media INCFilm Production4605 LOCKEHAVEN PLACE, North Vancouver, BC, Ca$276,000
Revenue and Support

Revenue Composition

Contributions and Grants
$3,741,369
Program Service Revenue
$0
Investment Income
$1,586
Other Revenue
$64,921
All Other Contributions
$3,428,825
Change in Net Assets
$1,664,222

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Boats and Planes1$180,000Appraisal
Other Non Cash Contri Table18$14,504Cost
Other Non Cash Contri Table1$480Cost
Total Noncash Contributions20$194,984-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,531,876
Revenue Not Reported on Financial Statements
$276,000
Revenue Not Reported on Form 990
$882,046
Other Revenue Adjustments
$276,000
Total Revenue per Audited Statements
$4,413,922
Total Revenue per Form 990
$3,807,876
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,168,331
Salaries, Compensation, and Employee Benefits$975,323
Total Fundraising Expense$51,285
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$423,193$162,865-$586,058
Fees for Services Other$369,208$95,469$41,885$506,562
Current Officers, Directors, Trustees, and Key Employees$196,000$57,279-$253,279
Insurance$82,609$15,969-$98,578
Depreciation Depletion$87,432$4,276-$91,708
Travel$81,324$9,246-$90,570
Payroll Taxes$58,629$29,488-$88,117
Conferences and Meetings$44,260$31,234$5,000$80,494
Fees for Services Accounting$32,066$24,191-$56,257
Other Employee Benefits$27,755$20,114-$47,869
All Other Expenses$17,458$6,740$2,200$26,398
Occupancy$12,102$12,102-$24,204
Other Expenses$7,263$2,421$1,200$9,684
Fees for Services Legal$3,158$2,383-$5,541
Advertising$1,988$500-$2,488
Total Functional Expenses$1,576,462$515,907$51,285$2,143,654

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,743,806
Total Expenses per Form 990$2,143,654
Expenses per Audited Statements$1,867,654
Expenses Not Reported on Form 990$876,152
Expenses Not Reported on Financial Statements$276,000
Other Expense Adjustments$276,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Charles Nainoa ThompsonOfficer/director With a Family Relationship With Another Officer/directorPayment of Compensation to a Family Member of a Current Officer/director. President Charles Nainoa Thompson Received Compensation for Services Performed as an Employee of the Organization.No$155,948
Bruce BlankenfeldOfficer/director With a Family Relationship With Another Officer/directorPayment of Compensation to a Family Member of a Current Officer/director. Bruce Blankenfeld Is Family Member to Nainoa Thompson Who Received Compensation for Services Performed as an Employee of the Organization.No-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$35,509
Accrued Vacation$26,298
Accrued Get$2,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“President nainoa thompson and vice president bruce blankenfeld are brothers-in-law.”

Form 990, Part VI, Section B, Line 11B

“Prior to filing the form 990 with the internal revenue service, a copy of the draft form 990 is provided to all board members for their review and approval.”

Form 990, Part VI, Section B, Line 12C

“Annually, board members are required to read the organization's conflict of interest policy and provide a signed statement of understanding. If a potential conflict of interest occurs, it is reviewed by the board of directors.”

Form 990, Part VI, Section B, Line 15

“Officer compensation is approved by board of directors as part of the annual operating budget.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents are available through the state of hawaii department of commerce and consumer affairs. The organization also makes governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Polynesian Voyaging Society
EIN
23-7302232
Phone
8088421101
Address
10 SAND ISLAND PARKWAY, HONOLULU, HI 96819

Signing Officer

Name
Eric Co
Title
Treasurer
Phone
8088421101
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nainoa Thompson
Formed
1973
Legal Domicile
Hi
Voting Board Members
16
Independent Board Members
14
Employees
12
Volunteers
400

Preparer

Firm
Schlissel & Associates LLC
Address
1164 BISHOP STREET - STE 1612, HONOLULU, HI 96813
Preparer
Alan M Schlissel
Phone
8087327232
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Prof fees - other: program service expenses 296,112. Management and general expenses 95,469. Fundraising expenses 41,885. Total expenses 433,466. Prof fees - sailing: program service expenses 73,096. Management and general expenses 0. Fundraising expenses 0. Total expenses 73,096.”

FORM 990, PART XI, LINE 9:

“Hawaii state general excise tax 5,894.”

Financial Statement Notes

PART X, LINE 2:

“Income taxes - the organization is recognized by the internal revenue service as an exempt organization under section 501(c)(3) of the internal revenue code. The organization recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit. The organization has not identified any uncertain tax positions in filed returns that require disclosure in the accompanying financial statements. The organization is not subject to income taxes in the u.s. Federal jurisdiction and the state of hawai'i. Tax regulations within each jurisdiction are subject to interpretation of the related tax laws and regulations and require significant judgment to apply.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Hawaii general excise tax reported net of sales of inventory revenue”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Contributions reported net of professional fees”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Contributions net of professional fees”

Raw XML AppendixShowing 400 of 612 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE POLYNESIAN VOYAGING SOCIETY HAS LAUNCHED (THROUGH THE RENOVATION OF OUR VOYAGING CANOE, HOKULE'A) SAIL PLANS FOR HAWAI'I-WIDE EDUCATIONAL PROGRAMS/VOYAGES AND A SAIL PLAN FOR A WORLDWIDE VOYAGE. THE PURPOSE OF THE WORLDWIDE VOYAGE IS TO BECOME A CATALYST FOR POSITIVE CHANGE IN HAWAI'I BY CONSTANTLY LEARNING FROM AND NUTURING RELATIONSHIPS WORLDWIDE THAT SHARE THE VALUES AND RESPONSIBILITY OF CARING FOR ISLAND EARTH, HER OCEANS AND CHILDREN, WHILE HONORING OUR HERITAGE AND PERPETUATING OUR CULTURE.
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