Civic Intelligence

Oahu Cemetery Association

990 • Fiscal year 2013 • EIN 99-0050635

Aug 01, 2012 to Jul 31, 2013 • Filed on May 28, 2014

Organization ProfileWWW.OAHUCEMETERY.ORG
2162 Nuuanu Avenue96817
Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

77th percentile

0.03x

Higher debt load relative to assets than 77% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

78th percentile

10%

Faster asset growth than 78% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$2,123,099

Up $193,434 (+10%) from 2012

Net Assets

Up

$2,051,242

Up $163,252 (+8.6%) from 2012

Liabilities

Up

$71,857

Up $30,182 (+72%) from 2012

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$1,359,513

Up $178,040 (+15%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2013

Assets$2,123,099
Liabilities$71,857
Net Assets$2,051,242
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue-
Expenses$1,359,513
Net Income-
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2012 to Jul 31, 2013
Signed
May 28, 2014
Return Version
2012v2.1
Gross Receipts
$1,625,375
Mission and Program Overview

Mission

Care and management of a cemetery

Filing and Contact Details

Filer

EIN
99-0050635
Raw XML AppendixShowing 400 of 416 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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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation0MANAGEMENT HAS EVALUATED THE ASSOCIATION'S TAX POSITIONS AS OF JULY 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE INCOME TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION BY TAXING AUTHORITIES UNTIL THE STATUTES OF LIMITATIONS EXPIRE.
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation1COST OF GOODS SOLD -47,435. RECLASS OF GAIN ON DISPOSAL OF FIXED ASSET 134.
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation2COST OF GOODS SOLD 47,435. RECLASS OF GAIN ON DISPOSAL OF FIXED ASSET -134.
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IRS990ScheduleO/GeneralExplanation/Explanation0LOT OWNERS ARE MEMBERS OF THE OAHU CEMETERY ASSOCIATION.
IRS990ScheduleO/GeneralExplanation/Explanation1LOT OWNERS SELECT MEMBERS OF THE BOARD OF TRUSTEES OF OAHU CEMETERY ASSOCIATION.
IRS990ScheduleO/GeneralExplanation/Explanation2A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. THE PRESIDENT REVIEWS THE FORM 990 IN DETAIL AND COMPARES INFORMATION REPORTED TO THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS, BOARD MEETING MINUTES AND POLICY DOCUMENTS.
IRS990ScheduleO/GeneralExplanation/Explanation3COO 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 2013 AND ADOPTED BY THE BOARD AS PART OF ITS BUSINESS PLAN. THE PROCESS IS DOCUMENTED IN THE PERSONNEL FILE. THE AMOUNT IS DOCUMENTED IN THE BUSINESS PLAN.
IRS990ScheduleO/GeneralExplanation/Explanation4THE GOVERNING DOCUMENTS, ACCOUNT STATEMENTS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/GeneralExplanation/Explanation5THE ORGANIZATION ADOPTED A CONFLICT OF INTEREST POLICY EFFECTIVE AUGUST 1, 2013. THE ORGANIZATION IS CURRENTLY WORKING ON THE ADOPTION AND IMPLEMENTATION OF A WHISTLEBLOWER AND DOCUMENT RETENTION AND DESTRUCTION POLICY.
IRS990ScheduleO/GeneralExplanation/Explanation6SCOTT B. POWER ASSUMED THE ROLE OF CHIEF OPERATING OFFICER OF THE ORGANIZATION AS OF JANUARY 14, 2013. HE DID NOT RECEIVE ANY COMPENSATION DURING CALENDAR YEAR 2012.
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IRS990/TotalLiabilitiesBOY041675
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IRS990/TotalLiabilitiesEOY071857
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IRS990/TotalLiabNetAssetsFundBalances/EOY02123099
IRS990/TotalNbrEmployees012
IRS990/TotalNbrVolunteers06
IRS990/TotalNetAssetsFundBalances/BOY01887990
IRS990/TotalNetAssetsFundBalances/EOY02051242
IRS990/TotalOtherCompensation00
IRS990/TotalOtherRevenue0784406
IRS990/TotalProfFundrsngExpCY00
IRS990/TotalProfFundrsngExpPriorYear00
IRS990/TotalReportableCompFrmRltdOrgs00
IRS990/TotalReportableCompFromOrg00
IRS990/TotalRevenueCurrentYear01516783
IRS990/TotalRevenue/ExclusionAmount0194900
IRS990/TotalRevenuePriorYear01165475
IRS990/TotalRevenue/RelatedOrExemptFunctionIncome0961883
IRS990/TotalRevenue/TotalRevenueColumn01516783
IRS990/TotalRevenue/UnrelatedBusinessRevenue00
IRS990/Travel/Total07402
IRS990/TypeOfOrganizationAssociation0X
IRS990/UnrelatedBusinessIncome00
IRS990/UnrestrictedNetAssets/BOY01887990
IRS990/UnrestrictedNetAssets/EOY02051242
IRS990/UponRequest0X
IRS990/WebSite0WWW.OAHUCEMETERY.ORG
IRS990/WhistleblowerPolicy00
IRS990/YearFormation01844
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/Filer/EIN0990050635
ReturnHeader/Filer/Name/BusinessNameLine10OAHU CEMETERY ASSOCIATION
ReturnHeader/Filer/NameControl0OAHU
ReturnHeader/Filer/Phone08086944610
ReturnHeader/Filer/USAddress/AddressLine102162 NUUANU AVENUE
ReturnHeader/Filer/USAddress/City0HONOLULU
ReturnHeader/Filer/USAddress/State0HI
ReturnHeader/Filer/USAddress/ZIPCode096817
ReturnHeader/Officer/AuthorizeThirdParty01
ReturnHeader/Officer/DateSigned02014-05-28

Document Assets

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Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,123,099
Liabilities
$71,857
Net assets
$2,051,242
Revenue
-
Expenses
$1,359,513
Net income
-
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