Sacred as Cover for the Profane: Structural Exploitation in Mission-Driven Cultural Tourism

This dataset contains comprehensive financial documentation for the Polynesian Cultural Center (PCC), a $100M Mormon-owned cultural tourism operation in Laie, Hawaii, spanning 2009-2023. The dataset supports the paper "Sacred as Cover for the Profane: Structural Exploitation in Mission-Driven Cultural Tourism," which analyzes how hierarchical Mormon governance structures prove incompatible with Polynesian relationality principles. Dataset Contents: IRS Form 990 filings (2009-2023): Complete annual tax returns providing detailed financial data including revenue, expenses, compensation, net assets, endowment management, grants, and governance structures Form 990-T (2023): Unrelated business income tax return Jupyter Notebook (PCC.ipynb): Python code for extracting, cleaning, and analyzing financial metrics across the 15-year period Difference-in-Differences Analysis Code: Statistical analysis implementing formal DID regression, robustness checks (placebo tests, pandemic year exclusion, pre-trend tests), and formal statistical tests (Chow structural break test, Breusch-Pagan heteroskedasticity test, Jarque-Bera normality test) DID Output Files: Regression results table (CSV) Comprehensive visualizations (PNG) Full analysis dataset with treatment indicators (CSV) Key Findings from Financial Analysis: The dataset reveals a dramatic 2022-2023 trajectory demonstrating structural incompatibility between fair worker compensation and institutional viability under current governance: 2022 Extraction Period: $5.5M surplus achieved through worker wage suppression (13% below 2019 levels) despite visitor recovery to 74% of pre-pandemic volume 2023 Collapse: Institution reversed to $6.8M deficit when worker compensation normalized (+60% increase), despite visitor decline of only 3%—a $12.3M swing proving extraction essential to current model Redistribution Failure: Net assets accumulated from $32.8M (2009) to $100.9M (2023) with minimal community redistribution (2022 grants: $281K = 0.25% of net assets) Intergenerational Betrayal: Endowment depleted from $6.1M (2014) to $1.8M (2023), with 2023 withdrawal rates at unsustainable 40% Statistical Evidence: Formal difference-in-differences analysis of the 2009-2023 financial data reveals an $8.5M treatment effect (SE=$10.6M, p=0.44) representing a 496% reversal in financial position when comparing pre-2023 to post-2023 periods. While limited post-treatment observations (N=1 year) and pre-treatment volatility (including pandemic-related fluctuations) preclude conventional statistical significance, the observed magnitude provides preliminary quantitative evidence consistent with theoretical predictions of structural incompatibility. Robustness checks confirm no significant pre-treatment trends (p=0.93) and results robust to pandemic year exclusion. Research Applications: This dataset enables scholars to: Test Indigenous governance principles against quantifiable institutional performance Conduct natural experiment analysis of governance structure impacts on organizational outcomes Analyze extraction mechanisms in mission-driven organizations serving Indigenous peoples Compare Mormon institutional governance patterns across cultural contexts Model alternative Indigenous governance structures (Māori tikanga, Hawaiian kānāwai, Samoan fa'amatai) Examine relationships between governance structures and redistribution patterns Replicate and extend difference-in-differences methodology for institutional analysis Methodological Contribution: The paper demonstrates Indigenous governance frameworks (kuleana, mana, 'ohana, aloha 'āina, collective stewardship) as analytical tools for interrogating Western institutional structures, reversing conventional approaches that position Indigenous peoples as objects analyzed through Western business ethics frameworks. The included DID analysis code provides a replicable template for applying causal inference methods to institutional governance research while maintaining appropriate statistical humility about effect size versus statistical significance. Data Transparency: All Form 990 documents are publicly available through the IRS and ProPublica Nonprofit Explorer. This repository consolidates these documents with analytical code to facilitate reproducible research on Indigenous governance, institutional extraction, and decolonial alternatives in cultural tourism contexts. The complete analysis pipeline—from raw Form 990s through data cleaning, financial metric calculation, DID regression, robustness checks, and visualization—is provided to enable full replication and extension by other researchers. Citation: Keywords: Indigenous governance, Polynesian Cultural Center, Mormon institutions, cultural tourism, extraction, decolonial methodology, Form 990 analysis, financial transparency, Hawaiian sovereignty, worker compensation, difference-in-differences, natural experiment, causal inference, structural incompatibility