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← OAHU CEMETERY ASSOCIATION

Form 990 for tax year 2023

Filed by OAHU CEMETERY ASSOCIATION.

Totals

Total revenue
$3,669,248
Total expenses
$3,455,802
Contributions and grants received
$180,000
Grants paid
$78,816
Program service revenue
$2,039,678
Investment income
$16,360
Other revenue
$1,433,210
Total assets, end of year
$5,186,328
Total liabilities, end of year
$1,258,902
Net assets or fund balances, end of year
$3,927,426
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $180,000

  • 2a · Program service revenue: OTHER INCOME

    total $929,786 · related or exempt $929,786

  • 2b · Program service revenue: CREMATION SERVICES

    total $884,585 · related or exempt $884,585

  • 2c · Program service revenue: INTERNMENT FEES

    total $225,307 · related or exempt $225,307

  • 3 · Investment income

    total $16,360 · excluded $16,360

  • 6a · Gross rents

    real property $1,209,158

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $1,209,158

  • 6d · Net rental income or loss

    total $1,209,158 · related or exempt $1,209,158

  • 10a · Gross sales of inventory

    $419,943

  • 10b · Cost of goods sold

    $195,891

  • 10c · Net income from sales of inventory

    total $224,052 · related or exempt $224,052

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $78,816

  • 5 · Compensation of officers, directors and key employees

    total $227,985

  • 7 · Other salaries and wages

    total $1,247,824

  • 8 · Pension plan contributions

    total $23,508

  • 9 · Other employee benefits

    total $206,578

  • 10 · Payroll taxes

    total $132,339

  • 11b · Fees: legal

    total $116,056

  • 11c · Fees: accounting

    total $17,906

  • 11f · Fees: investment management

    total $13,003

  • 11g · Fees: other

    total $120,599

  • 13 · Office expenses

    total $147,067

  • 16 · Occupancy

    total $78,154

  • 17 · Travel

    total $22,075

  • 20 · Interest

    total $45,814

  • 22 · Depreciation, depletion and amortization

    total $197,879

  • 23 · Insurance

    total $76,742

  • 24a · Other expenses: CREMATIONS

    total $378,312

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $86,712

  • 24c · Other expenses: OPERATING EXPENSES

    total $82,195

  • 24d · Other expenses: GROUNDS UPKEEP

    total $81,138

  • 24e · All other expenses

    total $75,100

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $219,708 · end of year $283,362

  • 2 · Savings and temporary cash investments

    beginning of year $173,541 · end of year $185,482

  • 4 · Accounts receivable

    beginning of year $65,315 · end of year $62,919

  • 8 · Inventories for sale or use

    beginning of year $147,231 · end of year $150,983

  • 9 · Prepaid expenses and deferred charges

    beginning of year $18,035 · end of year $7,863

  • 10a · Land, buildings and equipment: cost or other basis

    $6,395,139

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,661,015

  • 10c · Land, buildings and equipment, net

    beginning of year $3,837,903 · end of year $3,734,124

  • 11 · Investments: publicly traded securities

    beginning of year $248,145 · end of year $248,146

  • 15 · Other assets

    beginning of year $464,810 · end of year $513,449

  • 17 · Accounts payable and accrued expenses

    beginning of year $322,936 · end of year $256,297

  • 23 · Secured mortgages and notes payable

    beginning of year $1,068,561 · end of year $972,605

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $30,000

  • 27 · Net assets without donor restrictions

    beginning of year $3,783,191 · end of year $3,927,426

Mission and programs · 2023

Mission

CARE AND MANAGEMENT OF A CEMETERY

  • THE ASSOCIATION OWNS AND OPERATES THE OAHU CEMETERY IN HONOLULU, HAWAII. FOUNDED IN 1844, OAHU CEMETERY IS HAWAII'S OLDEST PUBLIC GRAVEYARD. OVER THE YEARS, OAHU CEMETERY BECAME THE RESTING PLACE FOR HUNDREDS OF HISTORY MAKERS. A PROFESSIONALLY MANAGED TRUST ASSURES THAT OAHU CEMETERY IS MAINTAINED IN PERPETUITY. THE ASSOCIATION ALSO OFFERS CREMATION SERVICES, URN AND CASKET BURIAL, URN AND CASKET PLACEMENT IN A COLUMBARIUM-MAUSOLEUM, AND OTHER CEMETERY RELATED SERVICES. OAHU CEMETERY MAINTAINS: OVER 9,500 GRAVE LOTS, OVER 250 CRYPTS, OVER 1,800 NICHES AND OVER 12,000 PLOTS.

As filed on the 2023 return.

Listed in Part VII

  • SCOTT B POWER

    COO & PRESIDENT

    Total calculated
    $51
    From this org
    $0
    From related orgs
    $0
    Other
    $51
    Hours/week
    1

  • PATRICIA MORGAN

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • LOULI YARDLEY

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • MEGAN ABBOTT

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • DAVID BROWN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • NAWAHINE LANZILOTTI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JOHN MORGAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • PAUL MORGAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • MITCHELL J ROSE

    CEO

    Total calculated
    $209,017
    From this org
    $170,625
    From related orgs
    $0
    Other
    $38,392
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $163,750
    Bonus
    $6,875
    Other
    $0
    Deferred
    $9,863
    Nontaxable benefits
    $28,529
    Filer's total
    $209,017

  • DAVID O'BRIEN

    DIRECTOR OF FINANCE & HUMAN RESOURCES

    Total calculated
    $0
    Hours/week
    40

  • PAULINE GEBAUER

    FINANCE DIRECTOR

    Total calculated
    $114,037
    From this org
    $104,468
    From related orgs
    $0
    Other
    $9,569
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Independent compensation consultant
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • OAHU MORTUARY & FUNERAL INC

    C · MORTUARY AND FUNERAL SERVICES TO THE GENERAL PUBLIC · HI · 100% owned · share of income $24,167 · share of assets $842,482 · controlled entity

    Directly controlled by OAHU CEMETERY ASSOCIATION

Provenance

Return type
form_990
Tax year
2023
Filed
16 June 2025
IRS schema version
2023v6.0
Source object
202501679349301830

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