Civic Intelligence

Oahu Cemetery Association

EIN 99-0050635 • 501(c)13 • Honolulu, HI

Profile

Care and management of a cemetery

2162 Nuuanu AvenueHonolulu, HI 96817

www.oahucemetery.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.24x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.34x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Net Margin

30th percentile

5.8%

Higher net margin than 30% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

15th percentile

0.2%

Faster asset growth than 15% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

16%

Faster revenue growth than 59% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$5,186,328

Up $11,640 (+0.2%) from 2023

Liabilities

Down

$1,258,902

Down $132,595 (-9.5%) from 2023

Net Assets

Up

$3,927,426

Up $144,235 (+3.8%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin30th percentile

Revenue

Up

$3,669,248

Up $497,125 (+16%) from 2023

Expenses

Up

$3,455,802

Up $287,197 (+9.1%) from 2023

Net Income

Up

$213,446

Up $209,928 (+5967%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,942,225Liabilities 2011: $46,320Net Assets 2011: $1,895,9052011Assets 2012: $1,929,665Liabilities 2012: $41,675Net Assets 2012: $1,887,9902012Assets 2013: $2,123,099Liabilities 2013: $71,857Net Assets 2013: $2,051,2422013Assets 2014: $2,466,214Liabilities 2014: $123,207Net Assets 2014: $2,343,0072014Assets 2015: $5,538,834Liabilities 2015: $1,993,971Net Assets 2015: $3,544,8632015Assets 2016: $5,419,716Liabilities 2016: $1,905,123Net Assets 2016: $3,514,5932016Assets 2017: $5,218,404Liabilities 2017: $1,651,918Net Assets 2017: $3,566,4862017Assets 2018: $5,237,293Liabilities 2018: $1,779,004Net Assets 2018: $3,458,2892018Assets 2019: $4,999,787Liabilities 2019: $1,710,893Net Assets 2019: $3,288,8942019Assets 2020: $5,105,127Liabilities 2020: $1,786,756Net Assets 2020: $3,318,3712020Assets 2021: $5,077,744Liabilities 2021: $1,628,739Net Assets 2021: $3,449,0052021Assets 2022: $5,325,675Liabilities 2022: $1,576,149Net Assets 2022: $3,749,5262022Assets 2023: $5,174,688Liabilities 2023: $1,391,497Net Assets 2023: $3,783,1912023Assets 2024: $5,186,328Liabilities 2024: $1,258,902Net Assets 2024: $3,927,4262024

Highlighted filing

2024

Assets$5,186,328
Liabilities$1,258,902
Net Assets$3,927,426
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,116,152Expenses 2011: $1,054,878Net Income 2011: $61,2742011Revenue 2012: $1,165,475Expenses 2012: $1,181,473Net Income 2012: -$15,9982012Expenses 2013: $1,359,5132013Revenue 2014: $1,984,505Expenses 2014: $1,676,793Net Income 2014: $307,7122014Revenue 2015: $2,942,684Expenses 2015: $1,747,226Net Income 2015: $1,195,4582015Revenue 2016: $1,886,136Expenses 2016: $1,911,887Net Income 2016: -$25,7512016Revenue 2017: $1,930,853Expenses 2017: $1,879,179Net Income 2017: $51,6742017Revenue 2018: $1,680,982Expenses 2018: $1,782,060Net Income 2018: -$101,0782018Revenue 2019: $1,803,837Expenses 2019: $1,983,769Net Income 2019: -$179,9322019Revenue 2020: $2,178,716Expenses 2020: $2,166,457Net Income 2020: $12,2592020Revenue 2021: $2,543,708Expenses 2021: $2,413,403Net Income 2021: $130,3052021Revenue 2022: $3,489,322Expenses 2022: $3,188,839Net Income 2022: $300,4832022Revenue 2023: $3,172,123Expenses 2023: $3,168,605Net Income 2023: $3,5182023Revenue 2024: $3,669,248Expenses 2024: $3,455,802Net Income 2024: $213,4462024

Highlighted filing

2024

Revenue$3,669,248
Expenses$3,455,802
Net Income$213,446
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,186,328
Liabilities
$1,258,902
Net assets
$3,927,426
Revenue
$3,669,248
Expenses
$3,455,802
Net income
$213,446
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.19$1.26$3.93$3.67$3.46$0.21
2023Detailed filing. Detailed filing data is available for this year.$5.17$1.39$3.78$3.17$3.17$0.00
2022Detailed filing. Detailed filing data is available for this year.$5.33$1.58$3.75$3.49$3.19$0.30
2021Detailed filing. Detailed filing data is available for this year.$5.08$1.63$3.45$2.54$2.41$0.13
2020Detailed filing. Detailed filing data is available for this year.$5.11$1.79$3.32$2.18$2.17$0.01
2019Detailed filing. Detailed filing data is available for this year.$5.00$1.71$3.29$1.80$1.98$0.18
2018Detailed filing. Detailed filing data is available for this year.$5.24$1.78$3.46$1.68$1.78$0.10
2017Detailed filing. Detailed filing data is available for this year.$5.22$1.65$3.57$1.93$1.88$0.05
2016Detailed filing. Detailed filing data is available for this year.$5.42$1.91$3.51$1.89$1.91$0.03
2015Detailed filing. Detailed filing data is available for this year.$5.54$1.99$3.54$2.94$1.75$1.20
2014Detailed filing. Detailed filing data is available for this year.$2.47$0.12$2.34$1.98$1.68$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.07$2.05$1.36
2012Summary only. Only limited summary data is available for this year.$1.93$0.04$1.89$1.17$1.18$0.02
2011Summary only. Only limited summary data is available for this year.$1.94$0.05$1.90$1.12$1.05$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 16, 2025
Return Version
2023v6.0
Gross Receipts
$3,865,139
Mission and Program Overview

Mission

Care and management of a cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,837,903$3,734,124▼ $103,779
Cash and Non-Interest-Bearing Accounts$219,708$283,362▲ $63,654
Investments in Publicly Traded Securities$248,145$248,146▲ $1
Savings and Temporary Cash Investments$173,541$185,482▲ $11,941
Inventories for Sale or Use$147,231$150,983▲ $3,752
Accounts Receivable$65,315$62,919▼ $2,396
Prepaid Expenses and Deferred Charges$18,035$7,863▼ $10,172
Total Assets$5,174,688$5,186,328▲ $11,640
Other Assets Total$464,810$513,449▲ $48,639
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,068,561$972,605▼ $95,956
Accounts Payable and Accrued Expenses$322,936$256,297▼ $66,639
Unsecured Notes Loans Payable$0$30,000▲ $30,000
Total Liabilities$1,391,497$1,258,902▼ $132,595
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,783,191$3,927,426▲ $144,235
Total Net Assets Fund Balance$3,783,191$3,927,426▲ $144,235
Total Liabilities and Net Assets / Fund Balance$5,174,688$5,186,328▲ $11,640

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,345,764$1,506,207$4,851,971
Equipment$273,713$987,428$1,261,141
Other Land Buildings$75,421$167,380$242,801
Land$39,226-$39,226
Other Assets Org$64,148--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mitchell J RoseCEOFT$163,750$45,267$209,017
Pauline GebauerFinance DirectorFT$104,468$9,569$114,037
Scott B PowerCOO & President--$51$51

Board Members and Trustees

NameTitle
Patricia MorganVice President
DAVID O'BRIENDirector of Finance & Human Resources
David BrownTrustee
John MorganTrustee
Megan AbbottTrustee
Nawahine LanzilottiTrustee
Paul MorganTrustee
Louli YardleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$180,000
Program Service Revenue
$2,039,678
Investment Income
$16,360
Other Revenue
$1,433,210
Change in Net Assets
$213,446
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,838,234
Other Expenses$1,538,752
Grants and Similar Amounts Paid$78,816
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,247,824
Current Officers, Directors, Trustees, and Key Employees---$227,985
Other Employee Benefits---$206,578
Depreciation Depletion---$197,879
Office Expenses---$147,067
Payroll Taxes---$132,339
Fees for Services Other---$120,599
Fees for Services Legal---$116,056
Other Expenses---$81,138
Grants to Domestic Orgs---$78,816
Occupancy---$78,154
Insurance---$76,742
All Other Expenses---$75,100
Interest---$45,814
Pension Plan Contributions---$23,508
Travel---$22,075
Fees for Services Accounting---$17,906
Fees for Service Investment Mgmnt Fees---$13,003
Total Functional Expenses$0$0$0$3,455,802
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bristol HospiceHonolulu, HI501(c)(3)Non-profit Mission Support$26,680
Islands HospiceHonolulu, HI501(c)(3)Non-profit Mission Support$22,958
St Francis Healthcare System of HawaiiHonolulu, HI501(c)(3)Non-profit Mission Support$18,340
Navian HawaiiHonolulu, HI501(c)(3)Non-profit Mission Support$7,167
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“John morgan and patricia morgan have a family relationship.”

Form 990, Part VI, Section A, Line 6

“Lot owners are members of the oahu cemetery association.”

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

“A copy of the form 990 is provided to all board members prior to filing. The president reviews the form 990 in detail and a general review is conducted by all board members.”

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

“A conflict of interest statement is signed by board members annually. Potential conflicts disclosed by interested persons are reviewed and discussed by the board or board committee and addressed accordingly.”

Form 990, Part VI, Section B, Line 15A

“Ceo/coo compensation is based on the recommendation of an external head hunter using comparable industry salaries and subject to board approval. The process was most recently undertaken in 2021 and adopted by the board as part of its business plan. The process is documented in the minutes.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy, account statements and audited financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Oahu Cemetery Association
EIN
99-0050635
Phone
8086944610
Address
2162 NUUANU AVENUE, HONOLULU, HI 96817
Doing Business As
Oahu Cemetery & Crematory

Signing Officer

Name
Ananda Ferreira
Title
CEO
Phone
8086944610
Signed
2025-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ananda Ferreira
Formed
1844
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
7
Employees
42
Volunteers
9

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Rodney M Harano
Phone
8085311040
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“U.s. Gaap requires uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the tax positions of the association and mortuary as of july 31, 2024 and 2023 and for the years then ended, and determined that they had no uncertain tax positions required to be reported in accordance with u.s. Gaap. The association and mortuary are subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.”

Raw XML AppendixShowing 400 of 531 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/Desc0THE ASSOCIATION OWNS AND OPERATES THE OAHU CEMETERY IN HONOLULU, HAWAII. FOUNDED IN 1844, OAHU CEMETERY IS HAWAII'S OLDEST PUBLIC GRAVEYARD. OVER THE YEARS, OAHU CEMETERY BECAME THE RESTING PLACE FOR HUNDREDS OF HISTORY MAKERS. A PROFESSIONALLY MANAGED TRUST ASSURES THAT OAHU CEMETERY IS MAINTAINED IN PERPETUITY. THE ASSOCIATION ALSO OFFERS CREMATION SERVICES, URN AND CASKET BURIAL, URN AND CASKET PLACEMENT IN A COLUMBARIUM-MAUSOLEUM, AND OTHER CEMETERY RELATED SERVICES. OAHU CEMETERY MAINTAINS: OVER 9,500 GRAVE LOTS, OVER 250 CRYPTS, OVER 1,800 NICHES AND OVER 12,000 PLOTS.
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IRS990/Form990PartVIISectionAGrp/PersonNm2LOULI YARDLEY
IRS990/Form990PartVIISectionAGrp/PersonNm3MEGAN ABBOTT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0COO & PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR OF FINANCE & HUMAN RESOURCES
IRS990/Form990PartVIISectionAGrp/TitleTxt10FINANCE DIRECTOR
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IRS990/InsuranceGrp/TotalAmt076742
IRS990/InterestGrp/TotalAmt045814
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0147231
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0150983
IRS990/InvestmentIncomeGrp/ExclusionAmt016360
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt016360
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0248145
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0248146
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02661015
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03837903
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03734124
IRS990/LandBldgEquipCostOrOtherBssAmt06395139
IRS990/LegalDomicileStateCd0HI
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CARE AND MANAGEMENT OF A CEMETERY
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01068561
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0972605
IRS990/NetAssetsOrFundBalancesBOYAmt03783191
IRS990/NetAssetsOrFundBalancesEOYAmt03927426
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0224052
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0224052
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01209158
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01209158
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt02281
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03783191
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03927426
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt078154
IRS990/OfficeExpensesGrp/TotalAmt0147067
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0464810
IRS990/OtherAssetsTotalGrp/EOYAmt0513449
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0206578
IRS990/OtherExpensesGrp/Desc0CREMATIONS
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2OPERATING EXPENSES
IRS990/OtherExpensesGrp/Desc3GROUNDS UPKEEP
IRS990/OtherExpensesGrp/TotalAmt0378312
IRS990/OtherExpensesGrp/TotalAmt186712
IRS990/OtherExpensesGrp/TotalAmt282195
IRS990/OtherExpensesGrp/TotalAmt381138
IRS990/OtherSalariesAndWagesGrp/TotalAmt01247824
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt0132339
IRS990/PensionPlanContributionsGrp/TotalAmt023508
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018035
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07863
IRS990/PrincipalOfficerNm0ANANDA FERREIRA
IRS990/PriorPeriodAdjustmentsAmt0-71492
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc1CREMATION SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2INTERNMENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0929786
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1884585
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2225307
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0929786
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1884585
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2225307
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0180000
IRS990/PYGrantsAndSimilarPaidAmt080025
IRS990/PYInvestmentIncomeAmt014292
IRS990/PYOtherExpensesAmt01315681
IRS990/PYOtherRevenueAmt01142128
IRS990/PYProgramServiceRevenueAmt01835703
IRS990/PYRevenuesLessExpensesAmt03518
IRS990/PYSalariesCompEmpBnftPaidAmt01772899
IRS990/PYTotalExpensesAmt03168605
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03172123
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0213446
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt0180000
IRS990/RentalIncomeOrLossGrp/RealAmt01209158
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0173541
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0185482
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03345764
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01506207
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04851971
IRS990ScheduleD/EquipmentGrp/BookValueAmt0273713
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0987428
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01261141
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt039226
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt039226
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03388
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1444913
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt364148
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0HISTORICAL LIBRARY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM OMFI
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2INVESTMENT IN OMFI
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3CONSTRUCTION IN PROGRESS-CEMETERY
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt075421
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0167380
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0242801
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF THE ASSOCIATION AND MORTUARY AS OF JULY 31, 2024 AND 2023 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ASSOCIATION AND MORTUARY ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03734124
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0513449
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt026680
IRS990ScheduleI/RecipientTable/CashGrantAmt122958
IRS990ScheduleI/RecipientTable/CashGrantAmt218340
IRS990ScheduleI/RecipientTable/CashGrantAmt37167
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0NON-PROFIT MISSION SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1NON-PROFIT MISSION SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2NON-PROFIT MISSION SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3NON-PROFIT MISSION SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BRISTOL HOSPICE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1ISLANDS HOSPICE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2ST FRANCIS HEALTHCARE SYSTEM OF HAWAII
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3NAVIAN HAWAII
IRS990ScheduleI/RecipientTable/RecipientEIN0993334909
IRS990ScheduleI/RecipientTable/RecipientEIN1264659430
IRS990ScheduleI/RecipientTable/RecipientEIN2990240060
IRS990ScheduleI/RecipientTable/RecipientEIN3990203930
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt055 MERCHANT ST SUITE 2900
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1820 MILILANI ST SUITE 400
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt22228 LILIHA ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3860 IWILEI RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HONOLULU
IRS990ScheduleI/RecipientTable/USAddress/CityNm1HONOLULU
IRS990ScheduleI/RecipientTable/USAddress/CityNm2HONOLULU
IRS990ScheduleI/RecipientTable/USAddress/CityNm3HONOLULU
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3HI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd096821
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd196813
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd296817
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd396817
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS IN AID ARE SUBMITTED IN WRITING FOR SERVICES RENDERED BY O'AHU MORTUARY ON BEHALF OF DECEASED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt04
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0163750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount06875
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt09863
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt028529
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MITCHELL J ROSE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0209017
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOHN MORGAN AND PATRICIA MORGAN HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LOT OWNERS ARE MEMBERS OF THE OAHU CEMETERY ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. THE PRESIDENT REVIEWS THE FORM 990 IN DETAIL AND A GENERAL REVIEW IS CONDUCTED BY ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A CONFLICT OF INTEREST STATEMENT IS SIGNED BY BOARD MEMBERS ANNUALLY. POTENTIAL CONFLICTS DISCLOSED BY INTERESTED PERSONS ARE REVIEWED AND DISCUSSED BY THE BOARD OR BOARD COMMITTEE AND ADDRESSED ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CEO/COO COMPENSATION IS BASED ON THE RECOMMENDATION OF AN EXTERNAL HEAD HUNTER USING COMPARABLE INDUSTRY SALARIES AND SUBJECT TO BOARD APPROVAL. THE PROCESS WAS MOST RECENTLY UNDERTAKEN IN 2021 AND ADOPTED BY THE BOARD AS PART OF ITS BUSINESS PLAN. THE PROCESS IS DOCUMENTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, ACCOUNT STATEMENTS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00

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