Civic Intelligence

City Memorial Perpetual Care Trust

EIN 99-0224731 • 501(c)13 • Honolulu, HI

Profile

Form 990-ez, part iii, line 28, program service accomplishments:the organization shall be organized exclusively for the following purposes:to accept funds for the perpetual care of cemetery premises and to invest and administer the same in such securities as the board of directors of this organization of such officer or officers or agent or agents designated by the board of directors shall deem appropriate, or to cause the same to be invested and administrated by an agent or agents, corporate or otherwise, appointed by the board of directors, and to provide any and all facilities and engage in any and all activities incidental to the operation of the cemetery.to care, maintain and upkeep the plots and grounds of city memorial park.

PO Box 29700Honolulu, HI 96820-2100

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

3.1%

Faster asset growth than 61% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

525%

Faster revenue growth than 98% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$276,602

Up $8,275 (+3.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$276,602

Up $8,275 (+3.1%) from 2023

Revenue

Up

$8,275

Up $6,952 (+525%) from 2023

Expenses

Flat

$0

Flat from 2023

Net Income

Up

$8,275

Up $6,952 (+525%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $258,467Liabilities 2011: $02011Assets 2012: $271,477Liabilities 2012: $0Net Assets 2012: $271,4772012Assets 2013: $294,583Liabilities 2013: $0Net Assets 2013: $294,5832013Assets 2014: $295,086Liabilities 2014: $0Net Assets 2014: $295,0862014Assets 2015: $295,591Liabilities 2015: $0Net Assets 2015: $295,5912015Assets 2016: $296,100Liabilities 2016: $0Net Assets 2016: $296,1002016Assets 2017: $297,053Liabilities 2017: $0Net Assets 2017: $297,0532017Assets 2018: $298,897Liabilities 2018: $0Net Assets 2018: $298,8972018Assets 2019: $258,209Liabilities 2019: $0Net Assets 2019: $258,2092019Assets 2020: $262,001Liabilities 2020: $0Net Assets 2020: $262,0012020Assets 2021: $266,190Liabilities 2021: $0Net Assets 2021: $266,1902021Assets 2022: $267,004Liabilities 2022: $0Net Assets 2022: $267,0042022Assets 2023: $268,327Liabilities 2023: $0Net Assets 2023: $268,3272023Assets 2024: $276,602Liabilities 2024: $0Net Assets 2024: $276,6022024

Highlighted filing

2024

Assets$276,602
Liabilities$0
Net Assets$276,602

Operations Trend

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

$50K$0-$50KRevenue 2011: -$48Expenses 2011: $0Net Income 2011: -$482011Revenue 2012: $13,010Expenses 2012: $0Net Income 2012: $13,0102012Revenue 2013: $23,106Expenses 2013: $0Net Income 2013: $23,1062013Revenue 2014: $505Expenses 2014: $0Net Income 2014: $5052014Revenue 2015: $505Expenses 2015: $0Net Income 2015: $5052015Revenue 2016: $509Expenses 2016: $0Net Income 2016: $5092016Revenue 2017: $953Expenses 2017: $0Net Income 2017: $9532017Revenue 2018: $1,844Expenses 2018: $0Net Income 2018: $1,8442018Revenue 2019: $1,812Expenses 2019: $42,500Net Income 2019: -$40,6882019Revenue 2020: $3,792Expenses 2020: $0Net Income 2020: $3,7922020Revenue 2021: $4,189Expenses 2021: $0Net Income 2021: $4,1892021Revenue 2022: $814Expenses 2022: $0Net Income 2022: $8142022Revenue 2023: $1,323Expenses 2023: $0Net Income 2023: $1,3232023Revenue 2024: $8,275Expenses 2024: $0Net Income 2024: $8,2752024

Highlighted filing

2024

Revenue$8,275
Expenses$0
Net Income$8,275

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.77$0.08$0.00$0.08
2023Detailed filing. Detailed filing data is available for this year.$2.68$0.00$2.68$0.01$0.00$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.67$0.00$2.67$0.01$0.00$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.66$0.00$2.66$0.04$0.00$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.62$0.00$2.62$0.04$0.00$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$0.02$0.43$0.41
2018Detailed filing. Detailed filing data is available for this year.$2.99$0.00$2.99$0.02$0.00$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$0.01$0.00$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.96$0.00$2.96$0.01$0.00$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.96$0.00$2.96$0.01$0.00$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.95$0.00$2.95$0.01$0.00$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$0.00$2.95$0.23$0.00$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.00$2.71$0.13$0.00$0.13
2011Summary only. Only limited summary data is available for this year.$2.58$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 30, 2024
Return Version
2023v5.1
Gross Receipts
$8,275
Mission and Program Overview

Mission

Form 990-ez, part iii, line 28, program service accomplishments:the organization shall be organized exclusively for the following purposes:to accept funds for the perpetual care of cemetery premises and to invest and administer the same in such securities as the board of directors of this organization of such officer or officers or agent or agents designated by the board of directors shall deem appropriate, or to cause the same to be invested and administrated by an agent or agents, corporate or otherwise, appointed by the board of directors, and to provide any and all facilities and engage in any and all activities incidental to the operation of the cemetery.to care, maintain and upkeep the plots and grounds of city memorial park.

Program Services

DescriptionGrantsExpenses
SEE SCHEDULE O$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
GLENN SUEYOSHIPresident-$0--
JEROME ANDRADESecretary / Treasurer-$0--
DARRELL MANUELTrustee-$0--
Filing and Contact Details

Filer

Filer Name
City Memorial Perpetual Care Trust
EIN
99-0224731
Phone
8085478066
Address
PO BOX 29700, HONOLULU, HI 96820-2100

Signing Officer

Name
Craig Shaner
Title
CFO
Phone
8085478066
Signed
2024-10-30
Discuss with paid preparer
Yes

Preparer

Firm
Kmh Llp
Address
1003 BISHOP STREET SUITE 2400, HONOLULU, HI 96813
Preparer
Duane Akamine
Phone
8085262255
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: interest income. Amount: 8,275.

Raw XML Appendix98 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CRAIG SHANER
IRS990EZ/BooksInCareOfDetail/PhoneNum08085478066
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02228 LILIHA STREET SUITE 300
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096817
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0268327
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0276602
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt08275
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0268327
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0276602
IRS990EZ/GrossReceiptsAmt08275
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt08275
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0268327
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0276602
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0268327
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0276602
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GLENN SUEYOSHI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JEROME ANDRADE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DARRELL MANUEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY / TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0FORM 990-EZ, PART III, LINE 28, PROGRAM SERVICE ACCOMPLISHMENTS:THE ORGANIZATION SHALL BE ORGANIZED EXCLUSIVELY FOR THE FOLLOWING PURPOSES:TO ACCEPT FUNDS FOR THE PERPETUAL CARE OF CEMETERY PREMISES AND TO INVEST AND ADMINISTER THE SAME IN SUCH SECURITIES AS THE BOARD OF DIRECTORS OF THIS ORGANIZATION OF SUCH OFFICER OR OFFICERS OR AGENT OR AGENTS DESIGNATED BY THE BOARD OF DIRECTORS SHALL DEEM APPROPRIATE, OR TO CAUSE THE SAME TO BE INVESTED AND ADMINISTRATED BY AN AGENT OR AGENTS, CORPORATE OR OTHERWISE, APPOINTED BY THE BOARD OF DIRECTORS, AND TO PROVIDE ANY AND ALL FACILITIES AND ENGAGE IN ANY AND ALL ACTIVITIES INCIDENTAL TO THE OPERATION OF THE CEMETERY.TO CARE, MAINTAIN AND UPKEEP THE PLOTS AND GROUNDS OF CITY MEMORIAL PARK.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEE SCHEDULE O
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt00
IRS990EZ/TotalRevenueAmt08275
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 8,275.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CRAIG SHANER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum08085478066
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CITY MEMORIAL PERPETUAL CARE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0CITY
ReturnHeader/Filer/EIN0990224731
ReturnHeader/Filer/PhoneNum08085478066
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 29700
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0968202100
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421539623
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KMH LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01003 BISHOP STREET SUITE 2400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085262255
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DUANE AKAMINE
ReturnHeader/ReturnTs02024-10-30T11:44:36-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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