Civic Intelligence

Lihue Public Cemetery Association

EIN 99-0076722 • 501(c)13 • Lihue, HI

Pub. 78 Eligible

Profile

To maintain a free public cemetery for the people of kauai

3-1866 Kaumualii Hwy CLihue, HI 96766

n/A

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

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

501(c)13 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

15th percentile

0.00x

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

501(c)13 • $10M-$25M nonprofits • Source year 2024

Net Margin

56th percentile

36%

Higher net margin than 56% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$0

Higher top officer pay than 33% of similar nonprofits.

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

501(c)13 • $10M-$25M nonprofits • Source year 2024

Asset Growth

6th percentile

0.1%

Faster asset growth than 6% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

12%

Faster revenue growth than 46% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$10,095,555

Up $8,925 (+0.1%) from 2023

Liabilities

Down

$0

Down $1 (-100%) from 2023

Net Assets

Up

$10,095,555

Up $8,926 (+0.1%) from 2023

Operations
Liabilities / Revenue15th percentileNet Margin56th percentile

Revenue

Up

$353,001

Up $37,524 (+12%) from 2023

Expenses

Up

$224,670

Up $41,041 (+22%) from 2023

Net Income

Down

$128,331

Down $3,517 (-2.7%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$15M$10M$5.0M$0Assets 2011: $5,742,391Liabilities 2011: $0Net Assets 2011: $5,742,3912011Assets 2012: $5,856,721Liabilities 2012: $0Net Assets 2012: $5,856,7212012Assets 2013: $6,112,347Liabilities 2013: $0Net Assets 2013: $6,112,3472013Assets 2014: $6,669,150Liabilities 2014: $0Net Assets 2014: $6,669,1502014Assets 2015: $6,850,082Liabilities 2015: $0Net Assets 2015: $6,850,0822015Assets 2016: $6,963,106Liabilities 2016: $0Net Assets 2016: $6,963,1062016Assets 2017: $7,195,005Liabilities 2017: $0Net Assets 2017: $7,195,0052017Assets 2018: $7,530,523Liabilities 2018: $0Net Assets 2018: $7,530,5232018Assets 2019: $7,654,470Liabilities 2019: $0Net Assets 2019: $7,654,4702019Assets 2020: $8,095,420Liabilities 2020: $0Net Assets 2020: $8,095,4202020Assets 2021: $8,755,205Liabilities 2021: $0Net Assets 2021: $8,755,2052021Assets 2022: $9,954,781Liabilities 2022: $0Net Assets 2022: $9,954,7812022Assets 2023: $10,086,630Liabilities 2023: $1Net Assets 2023: $10,086,6292023Assets 2024: $10,095,555Liabilities 2024: $0Net Assets 2024: $10,095,5552024

Highlighted filing

2024

Assets$10,095,555
Liabilities$0
Net Assets$10,095,555
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $87,956Expenses 2011: $98,489Net Income 2011: -$10,5332011Revenue 2012: $212,633Expenses 2012: $98,303Net Income 2012: $114,3302012Revenue 2013: $354,845Expenses 2013: $99,219Net Income 2013: $255,6262013Revenue 2014: $665,016Expenses 2014: $108,213Net Income 2014: $556,8032014Revenue 2015: $327,553Expenses 2015: $146,621Net Income 2015: $180,9322015Revenue 2016: $224,618Expenses 2016: $111,595Net Income 2016: $113,0232016Revenue 2017: $351,229Expenses 2017: $119,329Net Income 2017: $231,9002017Revenue 2018: $472,432Expenses 2018: $136,915Net Income 2018: $335,5172018Revenue 2019: $249,030Expenses 2019: $125,083Net Income 2019: $123,9472019Revenue 2020: $587,625Expenses 2020: $146,675Net Income 2020: $440,9502020Revenue 2021: $834,937Expenses 2021: $175,152Net Income 2021: $659,7852021Revenue 2022: $1,380,292Expenses 2022: $180,716Net Income 2022: $1,199,5762022Revenue 2023: $315,477Expenses 2023: $183,629Net Income 2023: $131,8482023Revenue 2024: $353,001Expenses 2024: $224,670Net Income 2024: $128,3312024

Highlighted filing

2024

Revenue$353,001
Expenses$224,670
Net Income$128,331
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$10,095,555
Liabilities
$0
Net assets
$10,095,555
Revenue
$353,001
Expenses
$224,670
Net income
$128,331
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.1$0.00$10.1$0.35$0.22$0.13
2023Detailed filing. Detailed filing data is available for this year.$10.1$0.00$10.1$0.32$0.18$0.13
2022Detailed filing. Detailed filing data is available for this year.$9.95$0.00$9.95$1.38$0.18$1.20
2021Detailed filing. Detailed filing data is available for this year.$8.76$0.00$8.76$0.83$0.18$0.66
2020Detailed filing. Detailed filing data is available for this year.$8.10$0.00$8.10$0.59$0.15$0.44
2019Detailed filing. Detailed filing data is available for this year.$7.65$0.00$7.65$0.25$0.13$0.12
2018Detailed filing. Detailed filing data is available for this year.$7.53$0.00$7.53$0.47$0.14$0.34
2017Detailed filing. Detailed filing data is available for this year.$7.20$0.00$7.20$0.35$0.12$0.23
2016Summary only. Only limited summary data is available for this year.$6.96$0.00$6.96$0.22$0.11$0.11
2015Summary only. Only limited summary data is available for this year.$6.85$0.00$6.85$0.33$0.15$0.18
2014Summary only. Only limited summary data is available for this year.$6.67$0.00$6.67$0.67$0.11$0.56
2013Summary only. Only limited summary data is available for this year.$6.11$0.00$6.11$0.35$0.10$0.26
2012Summary only. Only limited summary data is available for this year.$5.86$0.00$5.86$0.21$0.10$0.11
2011Summary only. Only limited summary data is available for this year.$5.74$0.00$5.74$0.09$0.10$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$353,001
Mission and Program Overview

Mission

To maintain a free public cemetery for the people of kauai

To maintain a free public cemetery for the people of Kauai.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$9,967,224$10,095,555▲ $128,331
Investments in Publicly Traded Securities$9,839,902$9,962,417▲ $122,515
Land, Buildings, and Equipment, Net$126,562$127,742▲ $1,180
Cash and Non-Interest-Bearing Accounts$760$5,395▲ $4,635
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$9,967,224$10,095,555▲ $128,331
Other Assets Total-$1-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,967,224$10,095,555▲ $128,331
Total Liabilities and Net Assets / Fund Balance$9,967,224$10,095,555▲ $128,331

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$117,222$128,548$245,770
Land$10,520-$10,520
Equipment-$383$383
Compensation and Service Providers
Top Officer Pay33rd percentile

Board Members and Trustees

NameTitle
Owen OtaPresident
M YamasakiVice President
G WilcoxSecretary
R GoodaleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,845
Program Service Revenue
$0
Investment Income
$351,156
Other Revenue
$0
All Other Contributions
$1,845
Change in Net Assets
$128,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$224,670
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 Service Investment Mgmnt Fees-$116,341-$116,341
Depreciation Depletion$9,525--$9,525
Fees for Services Accounting$3,640--$3,640
Office Expenses-$670-$670
Insurance-$500-$500
Other Expenses$300$6,296-$300
Total Functional Expenses$100,863$123,807$0$224,670
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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 B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 18

“Upon completion, a copy of the 990 is made available to each board member if they have any questions, they are brought up for discussion at the next quarterly meeting.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Lihue Public Cemetery Association
EIN
99-0076722
Phone
8083202107
Address
3-1866 KAUMUALII HWY C, LIHUE, HI 96766

Signing Officer

Name
R Goodale
Title
Treasurer
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
R Goodale
Formed
1911
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Km Larson & Company Pc
Address
9121 S MONROE PLAZA WAY STE C, SANDY, UT 84070
Preparer
Karen M Larson
Phone
8012079800
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon completion, a copy of the 990 is made available to each board member if they have any questions, they are brought up for discussion at the next quarterly meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0R Goodale
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIHUE PUBLIC CEMETERY ASSOCIATION
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ReturnHeader/Filer/USAddress/AddressLine1Txt03-1866 KAUMUALII HWY C
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870684560
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KM LARSON & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09121 S MONROE PLAZA WAY STE C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANDY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
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ReturnHeader/PreparerPersonGrp/PhoneNum08012079800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Karen M Larson
ReturnHeader/ReturnTs02025-11-14T13:59:46-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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