Civic Intelligence

Oahu Cemetery Association

990 • Fiscal year 2016 • EIN 99-0050635

Aug 01, 2015 to Jul 31, 2016 • Filed on Jun 14, 2017

2162 Nuuanu AvenueHonolulu, HI 96817

(808) 694-4610

Siviq Scores

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

Liabilities / Assets

91st percentile

0.35x

Higher debt load relative to assets than 91% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

80th percentile

1.01x

Higher debt load relative to revenue than 80% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Net Margin

28th percentile

-1.4%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

54th percentile

$112,894

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2016 filings • $5M-$10M nonprofits • Source year 2016

Asset Growth

11th percentile

-2.2%

Faster asset growth than 11% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

15th percentile

-36%

Faster revenue growth than 15% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$5,419,716

Down $119,118 (-2.2%) from 2015

Net Assets

Down

$3,514,593

Down $30,270 (-0.9%) from 2015

Liabilities

Down

$1,905,123

Down $88,848 (-4.5%) from 2015

Revenue

Down

$1,886,136

Down $1,056,548 (-36%) from 2015

Expenses

Up

$1,911,887

Up $164,661 (+9.4%) from 2015

Net Income

Down

-$25,751

Down $1,221,209 (-102%) from 2015

Historical Trend

Balance Sheet Trend

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

2016

Assets$5,419,716
Liabilities$1,905,123
Net Assets$3,514,593

Operations Trend

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

2016

Revenue$1,886,136
Expenses$1,911,887
Net Income-$25,751
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Jun 14, 2017
Return Version
2015v3.0
Gross Receipts
$1,993,127
Mission and Program Overview

Mission

Care and management of a cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,625,647$4,563,549▼ $62,098
Investments in Publicly Traded Securities$156,675$152,156▼ $4,519
Inventories for Sale or Use$138,903$151,181▲ $12,278
Savings and Temporary Cash Investments$77,479$29,012▼ $48,467
Cash and Non-Interest-Bearing Accounts$110,589$27,343▼ $83,246
Accounts Receivable$6,902$21,940▲ $15,038
Prepaid Expenses and Deferred Charges$11,365$21,828▲ $10,463
Total Assets$5,538,834$5,419,716▼ $119,118
Other Assets Total$411,274$452,707▲ $41,433
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,789,449$1,742,320▼ $47,129
Accounts Payable and Accrued Expenses$204,522$162,803▼ $41,719
Total Liabilities$1,993,971$1,905,123▼ $88,848
Net Assets / Fund Balance
Unrestricted Net Assets$3,544,863$3,514,593▼ $30,270
Total Net Assets Fund Balance$3,544,863$3,514,593▼ $30,270
Total Liabilities and Net Assets / Fund Balance$5,538,834$5,419,716▼ $119,118

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,944,855$504,656$4,449,511
Equipment$568,927$532,050$1,100,977
Other Land Buildings$10,541$96,305$106,846
Land$39,226-$39,226
Other Assets Org$64,148--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott B PowerCOO & PresidentFT$109,606$3,288$112,894

Board Members and Trustees

NameTitle
John MorganVice President
David BrownTrustee
Nanette NapoleonTrustee
Paul MorganTrustee
Louli YardleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$240,000
Program Service Revenue
$1,203,588
Investment Income
$11,651
Other Revenue
$430,897
Change in Net Assets
$-25,751
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$986,539
Other Expenses$925,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$664,557
Depreciation Depletion---$179,017
Other Employee Benefits---$120,760
Current Officers, Directors, Trustees, and Key Employees---$112,894
Interest---$87,760
Office Expenses---$79,497
Payroll Taxes---$70,394
Insurance---$67,922
Occupancy---$49,103
All Other Expenses---$40,894
Other Expenses---$30,161
Fees for Services Accounting---$29,734
Fees for Services Legal---$23,142
Pension Plan Contributions---$17,934
Fees for Service Investment Mgmnt Fees---$16,780
Fees for Services Other---$12,910
Travel---$11,265
Total Functional Expenses$0$0$0$1,911,887
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
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 6

Lot owners are members of the oahu cemetery association.

Form 990, Part VI, Section B, Line 11

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

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 2013 and adopted by the board as part of its business plan. The process is documented in the personnel file and in the minutes. The amount is documented in the business plan.

Form 990, Part VI, Section C, Line 19

The governing documents, 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
Scott Power
Title
COO & President
Phone
8086944610
Signed
2017-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Power
Formed
1844
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
5
Employees
22
Volunteers
6

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Mark a Hayes
Phone
8085311040
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require 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, 2016 and 2015 and for the years then ended by reviewing their income tax returns and conferring with their tax advisors, and determined that they had no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles. 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 419 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/Desc0FOUNDED IN 1844, OAHU CEMETERY IS HAWAII'S OLDEST PUBLIC CEMETERY. THE SITE WAS ORIGINALLY NAMED NUUANU CEMETERY, AND WAS ESTABLISHED AT THE HEIGHT OF THE WHALING ERA TO MEET THE NEED FOR A PUBLIC BURIAL GROUND FOR HONOLULU'S RAPIDLY GROWING FOREIGN POPULATION. ON ANY GIVEN DAY, NEARBY HONOLULU HARBOR WAS FILLED TO CAPACITY WITH DOZENS OF SHIPS AND HUNDREDS OF FOREIGN SAILORS, MERCHANTS AND ADVENTURERS FROM ALL OVER THE WORLD. BECAUSE HAWAIIANS DID NOT HAVE WELL DEFINED, WESTERN-STYLE BURIAL GROUNDS WITH INDIVIDUALLY MARKED PLOTS, AND BECAUSE KAWAIAHAO CHURCH CEMETERY (THE FIRST FOREIGN CEMETERY ESTABLISHED IN THE ISLANDS IN 1829) ONLY ADMITTED THOSE FOREIGNERS WHO WERE NEITHER PROTESTANT NOR CHRISTIAN, THOSE OTHERS WERE LEFT WITHOUT "FITTING AND PROPER" BURIAL GROUND. THE FOUNDERS OF OAHU CEMETERY WERE FOREIGN RESIDENTS WHO WERE CONCERNED FOR THE BURIAL NEEDS OF THEIR OWN FAMILIES AND FOR THOSE SOULS WHO DIED HERE WITHOUT FAMILIES. THESE RESIDENTS ALSO WANTED A MORE "MODERN" BURIAL GROUND, LIKE THE ONES BEING ESTABLISHED IN AMERICA AND GREAT BRITAIN AT THE TIME. THE ORIGINAL 4.5 ACRE SITE IN LOWER NUUANU VALLEY WAS CHOSEN BECAUSE OF ITS PROXIMITY TO THE HARBOR, AND BECAUSE FREQUENT RAINS IN THE VALLEY MAKE THE SOIL EASY TO DIG AND IRRIGATE. IT WOULD BE OUTSIDE THE CITY LIMITS, YET WOULD BE AN EASY CARRIAGE RIDE FROM MOST HOMES IN TOWN. TODAY, OAHU CEMETERY'S 18 ACRES OF BEAUTIFULLY LANDSCAPED GROUNDS WITH OVER 30,000 BURIALS CONTAINS THE MOST ABUNDANT COLLECTION OF 19TH CENTURY GRAVE ART IN HAWAII. OAHU CEMETERY CONTINUES TO OPERATE AS A NONPROFIT CEMETERY, AND WELCOMES ALL INDIVIDUALS AND FAMILIES REGARDLESS OF THEIR ETHNIC OR RELIGIOUS BACKGROUND.
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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-41430
IRS990/PYOtherExpensesAmt0853867
IRS990/PYOtherRevenueAmt0411152
IRS990/PYProgramServiceRevenueAmt01242962
IRS990/PYRevenuesLessExpensesAmt01195458
IRS990/PYSalariesCompEmpBnftPaidAmt0893359
IRS990/PYTotalExpensesAmt01747226
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02942684
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-25751
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt0240000
IRS990/RentalIncomeOrLossGrp/RealAmt0361735
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt077479
IRS990/SavingsAndTempCashInvstGrp/EOYAmt029012
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/BookValueAmt03944855
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0504656
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04449511
IRS990ScheduleD/EquipmentGrp/BookValueAmt0568927
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0532050
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01100977
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt039226
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt039226
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05527
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1382032
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/BookValueAmt010541
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt096305
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0106846
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE 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, 2016 AND 2015 AND FOR THE YEARS THEN ENDED BY REVIEWING THEIR INCOME TAX RETURNS AND CONFERRING WITH THEIR TAX ADVISORS, AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. 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/TotalBookValueLandBuildingsAmt04563549
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0452707
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LOT OWNERS ARE MEMBERS OF THE OAHU CEMETERY ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A 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/ExplanationTxt2A 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/ExplanationTxt3COO 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 AND IN THE MINUTES. THE AMOUNT IS DOCUMENTED IN THE BUSINESS PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, ACCOUNT STATEMENTS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0464010326
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0MORTUARY AND FUNERAL SERVICES TO THE GENERAL PUBLIC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0OAHU MORTUARY & FUNERAL INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt0161802
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt04076
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt02162 NUUANU AVENUE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0HONOLULU
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd096817
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OAHU CEMETERY ASSOCIATION PERPETUAL CARE TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0996017086
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(13)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CEMETERY CARE AND MAINTENACE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX DEPT 715
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HONOLULU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0968023170
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0240000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1379889
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2264711
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0OAHU CEMETERY ASSOCIATION PERPETUAL CARE TRUST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1OAHU MORTUARY & FUNERAL INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2OAHU MORTUARY & FUNERAL INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1Q
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2L
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05538834
IRS990/TotalAssetsEOYAmt05419716
IRS990/TotalAssetsGrp/BOYAmt05538834
IRS990/TotalAssetsGrp/EOYAmt05419716
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0240000
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/TotalAmt01911887
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01993971
IRS990/TotalLiabilitiesEOYAmt01905123
IRS990/TotalLiabilitiesGrp/BOYAmt01993971
IRS990/TotalLiabilitiesGrp/EOYAmt01905123
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03544863
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03514593
IRS990/TotalOtherCompensationAmt03288
IRS990/TotalProgramServiceRevenueAmt01203588
IRS990/TotalReportableCompFromOrgAmt0109606
IRS990/TotalRevenueGrp/ExclusionAmt011651
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01634485
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01886136
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05538834
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05419716
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd01
IRS990/TravelGrp/TotalAmt011265
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03544863
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03514593
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02162 NUUANU AVENUE
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096817
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.OAHUCEMETERY.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT POWER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COO & PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08086944610
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAHU CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OAHU

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)13 • $5M-$10M nonprofits