Civic Intelligence

Makawao Cemetery Association

EIN 99-0073510 • 501(c)13 • Makawao, HI

Pub. 78 Eligible

Profile

Maintain the grounds of cemeteries in Makawao, Hawaii.

PO Box 175Makawao, HI 96768

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

54th percentile

30%

Higher net margin than 54% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

3.6%

Faster asset growth than 38% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-40%

Faster revenue growth than 7% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$1,103,438

Up $38,384 (+3.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,103,438

Up $38,384 (+3.6%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin54th percentile

Revenue

Down

$127,042

Down $84,758 (-40%) from 2023

Expenses

Up

$88,658

Up $17,239 (+24%) from 2023

Net Income

Down

$38,384

Down $101,997 (-73%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $616,338Liabilities 2010: $0Net Assets 2010: $616,3382010Assets 2011: $637,329Liabilities 2011: $0Net Assets 2011: $637,3292011Assets 2012: $708,763Liabilities 2012: $0Net Assets 2012: $708,7632012Assets 2013: $816,533Liabilities 2013: $75,000Net Assets 2013: $741,5332013Assets 2014: $823,941Liabilities 2014: $75,000Net Assets 2014: $748,9412014Assets 2015: $803,741Liabilities 2015: $86,850Net Assets 2015: $716,8912015Assets 2016: $783,950Liabilities 2016: $25,000Net Assets 2016: $758,9502016Assets 2017: $781,963Liabilities 2017: $25,000Net Assets 2017: $756,9632017Assets 2018: $764,005Liabilities 2018: $25,000Net Assets 2018: $739,0052018Assets 2019: $831,816Liabilities 2019: $25,000Net Assets 2019: $806,8162019Assets 2020: $863,370Liabilities 2020: $22,850Net Assets 2020: $840,5202020Assets 2021: $818,184Liabilities 2021: $0Net Assets 2021: $818,1842021Assets 2022: $924,673Liabilities 2022: $0Net Assets 2022: $924,6732022Assets 2023: $1,065,054Liabilities 2023: $0Net Assets 2023: $1,065,0542023Assets 2024: $1,103,438Liabilities 2024: $0Net Assets 2024: $1,103,4382024

Highlighted filing

2024

Assets$1,103,438
Liabilities$0
Net Assets$1,103,438
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $56,514Expenses 2010: $48,237Net Income 2010: $8,2772010Revenue 2011: $26,590Expenses 2011: $39,674Net Income 2011: -$13,0842011Revenue 2012: $68,117Expenses 2012: $43,373Net Income 2012: $24,7442012Revenue 2013: $42,162Expenses 2013: $46,130Net Income 2013: -$3,9682013Revenue 2014: $78,442Expenses 2014: $65,307Net Income 2014: $13,1352014Revenue 2015: $125,197Expenses 2015: $128,926Net Income 2015: -$3,7292015Revenue 2016: $111,520Expenses 2016: $123,254Net Income 2016: -$11,7342016Revenue 2017: $67,425Expenses 2017: $78,822Net Income 2017: -$11,3972017Revenue 2018: $60,582Expenses 2018: $71,405Net Income 2018: -$10,8232018Revenue 2019: $81,729Expenses 2019: $53,663Net Income 2019: $28,0662019Revenue 2020: $119,915Expenses 2020: $57,193Net Income 2020: $62,7222020Revenue 2021: $95,400Expenses 2021: $67,715Net Income 2021: $27,6852021Revenue 2022: $161,780Expenses 2022: $55,291Net Income 2022: $106,4892022Revenue 2023: $211,800Expenses 2023: $71,419Net Income 2023: $140,3812023Revenue 2024: $127,042Expenses 2024: $88,658Net Income 2024: $38,3842024

Highlighted filing

2024

Revenue$127,042
Expenses$88,658
Net Income$38,384
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
$1,103,438
Liabilities
$0
Net assets
$1,103,438
Revenue
$127,042
Expenses
$88,658
Net income
$38,384
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.00$1.10$0.13$0.09$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.21$0.07$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.16$0.06$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.10$0.07$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.02$0.84$0.12$0.06$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.03$0.81$0.08$0.05$0.03
2018Summary only. Only limited summary data is available for this year.$0.76$0.03$0.74$0.06$0.07$0.01
2017Summary only. Only limited summary data is available for this year.$0.78$0.03$0.76$0.07$0.08$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.03$0.76$0.11$0.12$0.01
2015Summary only. Only limited summary data is available for this year.$0.80$0.09$0.72$0.13$0.13$0.00
2014Summary only. Only limited summary data is available for this year.$0.82$0.08$0.75$0.08$0.07$0.01
2013Summary only. Only limited summary data is available for this year.$0.82$0.08$0.74$0.04$0.05$0.00
2012Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$0.07$0.04$0.02
2011Summary only. Only limited summary data is available for this year.$0.64$0.00$0.64$0.03$0.04$0.01
2010Summary only. Only limited summary data is available for this year.$0.62$0.00$0.62$0.06$0.05$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$131,668
Mission and Program Overview

Mission

Maintain the grounds of cemeteries in Makawao, Hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$595,352$605,534▲ $10,182
Savings and Temporary Cash Investments$102,851$246,628▲ $143,777
Land, Buildings, and Equipment, Net$224,291$223,844▼ $447
Cash and Non-Interest-Bearing Accounts$142,560$27,432▼ $115,128
Total Assets$1,065,054$1,103,438▲ $38,384
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,065,054$1,103,438▲ $38,384
Total Net Assets Fund Balance$1,065,054$1,103,438▲ $38,384
Total Liabilities and Net Assets / Fund Balance$1,065,054$1,103,438▲ $38,384

Asset Categories

AssetBook ValueDepreciationBasis
Land$219,576-$219,576
Other Land Buildings$4,268$2,911$7,179
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Camille LyonsPresident/Secretary
Anders LyonsTrustee
Jacob Kama CookTrustee
Jeremy C BaldwinTrustee
Paricia MazingoTrustee
R Clay SutherlandTrustee
Sarah BredhoffTrustee
Susan BaldwinTrustee
Wendy PetersonTrustee
Mark WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,300
Program Service Revenue
$72,140
Investment Income
$47,865
Other Revenue
$2,737
All Other Contributions
$4,300
Change in Net Assets
$38,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$88,658
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$37,168--$37,168
Fees for Services Other$30,021--$30,021
Fees for Services Accounting$6,043--$6,043
Advertising$3,101--$3,101
Insurance$622--$622
Office Expenses$469--$469
Depreciation Depletion$447--$447
Other Expenses$317--$317
All Other Expenses$314--$314
Total Functional Expenses$88,658$0$0$88,658
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,363
Fundraising Direct Expenses$4,626
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

“Some directors have a familial relationship but not business relationships with the organization.”

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

“The Form 990 is emailed to all Board Members for their review. After the trustees have reviewed the return and recommended changes are made, if any, the Treasurer approves the electronic filing of the information return.”

Form 990, Part VI, Section C, line 18

“The organization's governing documents are available upon request.”

Form 990, Part VI, Section C, line 19

“The organization's governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Makawao Cemetery Association
EIN
99-0073510
Phone
8088781700
Address
PO BOX 175, Makawao, HI 96768

Signing Officer

Name
Mark Walker
Title
Treasurer
Phone
8088781700
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Walker
Formed
1949
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Daniel J Gray CPA Inc
Address
PO Box 1251, Makawao, HI 96768
Preparer
Daniel J Gray CPA
Phone
8085732227
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Maintenance: Program service expenses 29,871. Management and general expenses 0. Fundraising expenses 0. Total expenses 29,871. Bank & Credit Card: Program service expenses 150. Management and general expenses 0. Fundraising expenses 0. Total expenses 150.”

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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/PYOtherExpensesAmt071419
IRS990/PYOtherRevenueAmt01106
IRS990/PYProgramServiceRevenueAmt0146395
IRS990/PYRevenuesLessExpensesAmt0140381
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt071419
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0211800
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt038384
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0102851
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0246628
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/LandGrp/BookValueAmt0219576
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0219576
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04268
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02911
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07179
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0223844
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Some directors have a familial relationship but not business relationships with the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is emailed to all Board Members for their review. After the trustees have reviewed the return and recommended changes are made, if any, the Treasurer approves the electronic filing of the information return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization's governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Maintenance: Program service expenses 29,871. Management and general expenses 0. Fundraising expenses 0. Total expenses 29,871. Bank & Credit Card: Program service expenses 150. Management and general expenses 0. Fundraising expenses 0. Total expenses 150.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01065054
IRS990/TotalAssetsEOYAmt01103438
IRS990/TotalAssetsGrp/BOYAmt01065054
IRS990/TotalAssetsGrp/EOYAmt01103438
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04300
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt088658
IRS990/TotalFunctionalExpensesGrp/TotalAmt088658
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01065054
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01103438
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt088658
IRS990/TotalProgramServiceRevenueAmt072140
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt050602
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072140
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0127042
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01065054
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01103438
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt0420 Waipoli Rd
IRS990/USAddress/CityNm0Kula
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096790
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Walker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08088781700
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Makawao Cemetery Association
ReturnHeader/Filer/BusinessNameControlTxt0MAKA
ReturnHeader/Filer/EIN0990073510
ReturnHeader/Filer/PhoneNum08088781700
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 175
ReturnHeader/Filer/USAddress/CityNm0Makawao
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096768
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990323909
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Daniel J Gray CPA Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1251
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Makawao
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096768
ReturnHeader/PreparerPersonGrp/PhoneNum08085732227
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daniel J Gray CPA
ReturnHeader/ReturnTs02025-10-27T22:41:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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