Civic Intelligence

Makawao Cemetery Association

990 • Fiscal year 2016 • EIN 99-0073510

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

Organization ProfileN/A
P O Box 175Makawao, HI 96768

(808) 878-1700

Siviq Scores

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

Liabilities / Assets

85th percentile

0.03x

Higher debt load relative to assets than 85% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

88th percentile

0.22x

Higher debt load relative to revenue than 88% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Net Margin

29th percentile

-11%

Higher net margin than 29% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

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.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Asset Growth

18th percentile

-2.5%

Faster asset growth than 18% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

37th percentile

-11%

Faster revenue growth than 37% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$783,950

Down $19,791 (-2.5%) from 2015

Net Assets

Up

$758,950

Up $42,059 (+5.9%) from 2015

Liabilities

Down

$25,000

Down $61,850 (-71%) from 2015

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin29th percentile

Revenue

Down

$111,520

Down $13,677 (-11%) from 2015

Expenses

Down

$123,254

Down $5,672 (-4.4%) from 2015

Net Income

Down

-$11,734

Down $8,005 (-215%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$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

2016

Assets$783,950
Liabilities$25,000
Net Assets$758,950
Open 2016 Filing

Operations Trend

Revenue Growth37th percentile

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

2016

Revenue$111,520
Expenses$123,254
Net Income-$11,734
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$111,533
Mission and Program Overview

Mission

Maintain the grounds of cemeteries in Makawao, Hawaii.

Sale of burial plots and grounds maintenance of cemeteries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$354,713$420,157▲ $65,444
Land, Buildings, and Equipment, Net$219,576$219,576→ $0
Savings and Temporary Cash Investments$229,452$144,217▼ $85,235
Loans From Officers Directors$75,000$25,000▼ $50,000
Total Assets$803,741$783,950▼ $19,791
Liabilities
Mortgage Notes Payable Secured by Investment Property$11,850--
Total Liabilities$86,850$25,000▼ $61,850
Net Assets / Fund Balance
Unrestricted Net Assets$497,315$539,374▲ $42,059
Permanently Rstr Net Assets$219,576$219,576→ $0
Total Net Assets Fund Balance$716,891$758,950▲ $42,059
Total Liabilities and Net Assets / Fund Balance$803,741$783,950▼ $19,791

Asset Categories

AssetBook ValueDepreciationBasis
Land$219,576-$219,576
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Camille LyonsPresident/secretary
Wendy PetersonVice President
Barry MckayTrustee
Cedric GannonTrustee
Clay SutherlandTrustee
Don CameronTrustee
Frances Cameron OrtTrustee
Hugh StarrTrustee
Jeremy BaldwinTrustee
Marilyn CleghornTrustee
Tom CleghornTrustee
Mark WalkerTreasurer
Sarah BredhoffTustee
Revenue and Support

Revenue Composition

Contributions and Grants
$21,600
Program Service Revenue
$74,493
Investment Income
$15,427
Other Revenue
$0
All Other Contributions
$21,600
Change in Net Assets
$-11,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,254
Total Fundraising Expense$4,601
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal-$63,541-$63,541
Fees for Services Other$27,009-$3,924$30,933
Fees for Services Management$15,000--$15,000
Interest-$3,083-$3,083
Other Expenses$3,035$1,013-$3,035
Advertising--$677$677
Insurance$500--$500
Fees for Services Accounting-$260-$260
All Other Expenses$48--$48
Office Expenses-$25-$25
Total Functional Expenses$50,731$67,922$4,601$123,254
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$75,000$25,000▼ $50,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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

“Marilyn and Tom Cleghorn are related. Marilyn is Tom Cleghorns mother.”

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

“The Form 990 is e-mailed to all trustees for their review. Once the trustees have had a chance to review the information return, and recommended changes, if any, are made, the Treasurer signs the return and mails it to the Internal Revenue Service.”

Form 990, Part VI, Section C, Line 19

“The Organizations governing documents are available upon request.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Mark Walker
Title
Treasurer
Phone
8082800777
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Walker
Formed
1949
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
13

Preparer

Firm
Christine Riecke-gonzales CPA LLC
Address
77 APALAPANI LANE, HAIKU, HI 96708
Preparer
Christine a Riecke-gonzales
Phone
8085752181
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other fees for services include landscaping services amounting to 24,929, survey and plotting services totalling 1,830, burial services amounting to 250, and web/advertising services totalling 3,924.”

Raw XML AppendixShowing 400 of 408 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/ProgramServiceRevenueGrp/Desc1Plot Sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0973
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt173520
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0973
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt173520
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt040684
IRS990/PYInvestmentIncomeAmt09410
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0128926
IRS990/PYProgramServiceRevenueAmt075103
IRS990/PYRevenuesLessExpensesAmt0-3729
IRS990/PYTotalExpensesAmt0128926
IRS990/PYTotalRevenueAmt0125197
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-11734
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt074493
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0229452
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0144217
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/ScheduleBRequiredInd0true
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0219576
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0219576
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0219576
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Land Purchase
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Clay Sutherland
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Trustee
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt025000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Marilyn and Tom Cleghorn are related. Marilyn is Tom Cleghorns mother.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is e-mailed to all trustees for their review. Once the trustees have had a chance to review the information return, and recommended changes, if any, are made, the Treasurer signs the return and mails it to the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organizations governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other fees for services include landscaping services amounting to 24,929, survey and plotting services totalling 1,830, burial services amounting to 250, and web/advertising services totalling 3,924.
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0803741
IRS990/TotalAssetsEOYAmt0783950
IRS990/TotalAssetsGrp/BOYAmt0803741
IRS990/TotalAssetsGrp/EOYAmt0783950
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt021600
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04601
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067922
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt050731
IRS990/TotalFunctionalExpensesGrp/TotalAmt0123254
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt086850
IRS990/TotalLiabilitiesEOYAmt025000
IRS990/TotalLiabilitiesGrp/BOYAmt086850
IRS990/TotalLiabilitiesGrp/EOYAmt025000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0716891
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0758950
IRS990/TotalProgramServiceExpensesAmt050731
IRS990/TotalProgramServiceRevenueAmt074493
IRS990/TotalRevenueGrp/ExclusionAmt015423
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt074493
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0111520
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0803741
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0783950
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0497315
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0539374
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01678 NAALAE ROAD
IRS990/USAddress/CityNm0KULA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096790
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK WALKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08082800777
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAKAWAO CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MAKA
ReturnHeader/Filer/EIN0990073510
ReturnHeader/Filer/PhoneNum08088781700
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 175
ReturnHeader/Filer/USAddress/CityNm0MAKAWAO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096768
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0064CBE77D5EDFDC3B88B41CFA54CFFD5F5A4B2C5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08BE2D49882703ACCF01F977BBA3B6EA0FFFEB3C8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.155.181.73
ReturnHeader/FilingSecurityInformation/IPDt02017-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm021:11:07
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTINE RIECKE-GONZALES CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt077 APALAPANI LANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAIKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096708
ReturnHeader/PreparerPersonGrp/PhoneNum08085752181

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$783,950
Liabilities
$25,000
Net assets
$758,950
Revenue
$111,520
Expenses
$123,254
Net income
-$11,734
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